National Income class 12 Assertion and Reason type question

Read the following statements – Assertion (A) and Reason (R). Choose one of the correct alternatives given below:

Assertion (A): Market price is the difference between factor cost and net subsidies.

Reason (R):  Depreciation is added to net investment to convert into gross investment.

Alternatives:

(a) Both Assertion (A) and Reason (R) are true and Reason (R) is the correct explanation of Assertion (A).

(b) Both Assertion (A) and Reason (R) are true but Reason (R) is not the correct explanation of Assertion (A).

(c) Assertion (A) is true but Reason (R) is false.

(d) Assertion (A) is false but Reason (R) is true.