Assertion: Coal is considered an inexhaustible natural resource as it can be recreated by the deposition of fossils of plants and animals over millions of years.

Reason: Inexhaustible natural resources cannot be finished after being used over the years.

The assertion that coal is considered an inexhaustible natural resource as it can be recreated by the deposition of fossils of plants and animals over millions of years is false. Therefore, option D is the correct answer.

Coal is a non-renewable resource that takes millions of years to form from the remains of dead plants and animals. Once it is extracted and used, it cannot be recreated in a short period of time. Therefore, it cannot be considered an inexhaustible natural resource.

The reason that "inexhaustible natural resources cannot be finished after being used over the years" is also incorrect. Inexhaustible resources are those that are naturally replenished over a short period of time and can be used indefinitely, such as solar, wind, and hydropower. They may not be able to be finished, but they can be depleted or reduced in quality if used at unsustainable rates.