Assertion (A): Ceiling on foreign exchange for a host of current account transaction heads was lowered in the year 2000. Reason (R): There was a fall in foreign currency assets also.

(a)

Both A and R are individually true, and R is the correct explanation of A

(b)

Both A and R are individually true, but R is NOT a correct explanation of A

(c)

A is true, but R is false

(d)

A is fasle, but R is true