Assertion (A): The heat and work transfer cannot be expressed as difference between the end states.

Reason (R): Heat and work are both exact differentials.

1
Both (A) and (R) are individually true and (R) is the correct explanation of A
2
Both (A) and (R) are individually true but (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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