Assertion (A) :- Gives a receipt for the money paid. Oral evidence of payment is offered. Oral evidence is acceptable. Reason (R): - Receipt is not a contract or a grant, in respect of which oral evidence is mentioned.

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