Statement $P$: In vertebrates,about $70$ percent of the total phosphorus is incorporated into bones and teeth.
Statement $Q$: Phosphorus is a structural component of vitamins like biotin and thiamine.

• A
  Both Statement $P$ and $Q$ are true,and Statement $Q$ is the correct explanation of Statement $P$.
• B
  Both Statement $P$ and $Q$ are true,but Statement $Q$ is not the correct explanation of Statement $P$.
• C
  Both Statement $P$ and $Q$ are false.
• D
  Statement $P$ is true and Statement $Q$ is false.