Statement (A) : The mass of a body is a measure of the quantity of the matter in it

Statement (B) : Both mass and inertia have same SI units

We know that mass is defined as the quantity of matter present in a body.

 Every body possess inertia by virtue of mass.

  So mass is taken as the measure of inertia.

 Therefore mass, inertia both will have same units in S.I.