Direction: In the question given below are two statements labelled at Assertion (A) and Reason (R). In the context of the two statements, which one of the following is correct? Assertion (A) The returns on Treasury Bills are not that attractive. Reason (R) They are zero-risk instruments. Codes

• 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