Given below are two statements, one is labelled as Assertion (A) and other as Reason (R) :
Assertion (A) : The Union Budget 2020-21 has focused on Rural Development with aim of doubling farmer income.
Reason (R) : The 16 Action points announced in the budget is centre around agriculture, irrigation and rural development.
Select the correct answer from the codes given below.

1. A.Both (A) and (R) are true and (R) is the correct explanation of (A)
2. B.Both (A) and (R) are true but (R) is not the correct explanation of (A)
3. C.(A) is true but (R) is false
4. D.(A) is false but (R) is true