Assertion (A): The qualifications which shall be requisite for appointment as the members of the Finance Commission are distinctly stated in the Constitution of India. Reason (R): Finance Commission I constituted under Article 280 of the Constitution of India. 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