Assertion : Work and heat are two equivalent form of energy. Reason : Work is the transfer of mechanical energy irrespective of temperature difference, whereas heat is the transfer of thermal energy because of temperature difference only.

• A. If both assertion and reason are true and the reason is the correct explanation of the assertion.
• B. If both assertion and reason are true but reason is not the correct explanation of the assertion.
• C. If assertion is true but reason is false.
• D. If the assertion and reason both are false.