Why function's address is loaded into VMA?

The Reset function is put into text section and assigned to rom(LMA) in the linker script. After disassemble elf file, Reset function's address is 0x10(VMA). Could someone please tell me why its address is not 0x00(LMA)?

The linker script show below:

MEMORY
{
	rom (rx) : ORIGIN = 0x0, LENGTH = 256
	ram (rwx) : ORIGIN = 0x20000000, LENGTH = 16384
}

SECTIONS
{
    .text 0x10 : AT(0x00)
    {
        *(.text)
    } >rom

	/*. = 0x20000000;*/
	abc :
	{
		*(abc)
	} >ram AT>rom

	def :
	{
		*(def)
	} >ram AT>rom


	/DISCARD/ : { *(.note.gnu.build-id) }
	/DISCARD/ : { *(.comment) }
}