Given below are two statements, one labeled as Assertion (A) and the other as Reason (R):Assertion (A): When the payments made by a country exceeds its receipts from the trade of goods, services, transfer, and net income are called Current Account Deficit (CAD).Reason (R): Current Account Deficit (CAD) occurs when a country exports more goods, services, and capital.Choose the correct answer from the codes given below:

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