Assertion (A): The Constitution makes a distinction between the legislative power to levy a tax and the power to appropriate the proceeds of tax so levied. Reason (R): The constitution provides for grants-in-aid to the states from the central resources. Codes:

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