Read the Assertion and Reasoning given and select the correct option

Assertion (A): Capital is treated as liability

Reasoning (R): Capital is treated as a liability due to money measurement concept. 

1
both assertion (A) and reasoning (R ) are true and Reason (R ) is the correct explanation of Assertion (A)
2
Both Assertion (A) and Reason (R) are true and Reason (R) is not the correct explanation of Assertion (A).
3
Assertion (A) is true but Reason (R) is false.
4
Assertion (A) is false but Reason (R) is true. 

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