Assertion (A): There is no liability for an attempt to commit an impossible theft. Reason (R): No criminal liability can be incurred under Section 511 of the Indian Penal Code for an attempt to do an act which, if done, will not be an offence.

• A. Both A and R are true and R is the correct explanation of A
• B. Both A and R are 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.