Consider the Following Two Statements, One Labeled as Assertion (A)

Multiple Choice

Consider the following two statements, one labeled as Assertion (A) and the other as Reason (R) : Assertion (A) : There is no liability for an attempt to commit an impossible theft. Reason (R) : No criminal liability can be incurred under Section 511 of the Indian Penal Code for an attempt to do an act which, if done will not be an offence. Of the above statements.

A) Both A and R are true and R is the correct explanation of A
B) Both A and R are true and R is NOT a correct explanation of A
C) A is true but R is false
D) A is false but R is true.