Given below are two statements : one is labelled as Assertion (A) and the other is labelled as Reason (R).
Assertion (A) : Smog refers to heavily polluted air that forms in cities during winter.
Reason (R) : It is the emission of CH$_4$ and aerosols from the burning of fossils.
In the light of the above statements, choose the most appropriate answer from the options given below :