How can Inductive and Capacitive Reactance can be explained?

Here is a free course in basic electronics. http://www.phy.davidson.edu/instrumentation/NEETS.htm

When you apply a voltage to a capacitor it draws a current to charge, but it does not charge instantly. As the voltage drops to zero, the current reaches a maximum. So you draw the current wave and the voltage wave together and you see that they are 90 degrees out of phase.

When you apply a voltage to an inductor it does not draw a current right away. As the voltage drops to zero, the current reaches a maximum because the inductor has a field that generates a current as it collapses. So you draw the current wave and the voltage wave together and you see that they are 90 degrees out of phase.

ELI the ICE man -- Voltage in an inductor leads the current, current in a capacitor leads the voltage.

Ohms simply means voltage divided by current. That does not need any explanation. It is imaginary. Very useful, but still imaginary.