Assertion (A): There Is No Liability for an Attempt to Commit

Multiple Choice

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.

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