Assertion (A): In a parallel plate capacitor having area of plate 1 m2 and plate separation 1 m, the capacitance C and resistance R are given by C = ∈0∈'r and R = where ω is frequency, ∈r' and ∈r" are real and imaginary parts of dielectric constant.Reason (R): The imaginary part of electric constant is responsible for dielectric losses.

• A. A is true but R is false
• B. A is false but R is true
• C. Both A and R are true and R is correct explanation of A
• D. Both A and R are true but R is not correct explanation of A