Given below are two statements, one labeled as Assertion (A) and the other labeled as Reason (R). **Assertion (A):** By the 1730s, Bihar lost its status as an independently administered Subah governed directly from Delhi and became a de facto dependency of the Nawabs of Bengal. **Reason (R):** The Mughal Emperor Muhammad Shah formally abolished the Subah of Bihar and merged its administrative apparatus with Bengal to streamline revenue collection. Select the correct answer using the codes given below:

Options:

• 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

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