Given below are two statements labelled as Assertion (A) and Reason (R).

Assertion (A): The constitution specifies the qualifications of members of the Finance commission.

Reason (R):  Finance Commission is the final authority to certify the net proceeds of the taxes.

In the context of the two statements, which of the following is correct?

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

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