Consider the statements A and B and choose the correct answer:

Statement A: Ruler of Mahajanapadas collected regular taxes from only farmers.

Statement B: Advancement in tool making and agriculture led to more grains being produced.

1
A is true but B is false.
2
Both A and B are true and B is correct explanation of A.
3
A is false but B is true.
4
Both A and B are true, but B is not the correct explanation of A.

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