Assertion (A): Trading on equity raises the return on equity to the shareholders of a company.

Reason (R): The cost of debt is lower than the cost of equity and interest paid on debt is tax deductible.  

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

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