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Assertion: T, P and V are state variables or state functions.
Reason: Their values depend on the state of the system and how it is reached.
(A) Both Assertion and Reason are correct and Reason is the correct explanation for Assertion
(B) Both Assertion and Reason are correct but Reason is not the correct explanation for Assertion
(C) Assertion is correct but Reason is incorrect
(D) Both Assertion and Reason are incorrect

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Answer
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Hint: Within the boundaries of the rules of thermodynamics, chemical thermodynamics is the study of the interrelationship of heat and work with chemical processes or physical changes of state. Four equations known as the "basic equations of Gibbs" may be obtained from the first and second laws of thermodynamics.

Complete answer:
A state function, also known as a function of state or a point function, is a function defined for a system that connects several state variables or state quantities and is dependent only on the system's current equilibrium thermodynamic state (e.g. gas, liquid, solid, crystal, or emulsion), not on the path it took to get there. A state function specifies a system's equilibrium state, as well as the kind of system.
Internal energy, enthalpy, and entropy are examples of state quantities since they quantitatively characterise a thermodynamic system's equilibrium state, independent of how it got there. A process function, also known as a process quantity or a path function, is a well-defined quantity in thermodynamics that describes the course of a process through the equilibrium state space of a thermodynamic system. Mechanical work and heat, for example, are process functions because they quantitatively reflect the transition between thermodynamic system equilibrium states.
The path travelled to go from one state to another determines route functions. Various paths produce different amounts. Work, heat, and arc length are examples of path functions. State functions, unlike path functions, are unaffected by the path followed. Thermodynamic state variables vary from path functions in that they are point functions.
State functions are T, P, and V. State function values are determined only by the system's current state, not by how it was arrived at.
As a result, option (C) is right.

Note:
Two parameters are required to specify any two-dimensional system. In two-dimensional thermodynamic state space, choosing a different set of parameters, such as pressure and volume instead of pressure and temperature, provides a new coordinate system but is otherwise similar. Volume can be calculated using pressure and temperature, temperature can be calculated using pressure and volume, and pressure can be calculated using temperature and volume. For higher-dimensional spaces, as specified by the state postulate, an analogous proposition holds.