To answer this Assertion-Reason pair correctly, check the Reason's legal accuracy first, then the Assertion's, and only then decide whether one explains the other.
Working through each possibility rules out three of the four choices, leaving only the option where both statements are true and connected by cause and provision.
So, the correct answer is Both (A) and (R) are true and (R) is the correct explanation of (A).
An Assertion-Reason question is answered in two stages: first decide whether each statement is independently true, and only then decide whether the Reason actually accounts for the Assertion rather than merely being a separate true fact.
Applying the two-stage test confirms that the Assertion is true, the Reason is true, and the Reason correctly explains the Assertion.
Hence, the correct answer is Both (A) and (R) are true and (R) is the correct explanation of (A).