Given below are two statements, one labeled as Assertion (A) and the other as Reason (R). **Assertion (A):** Commissioner William Tayler was dismissed from his post as the Commissioner of Patna by the Lieutenant-Governor of Bengal in August 1857. **Reason (R):** Tayler had issued a highly controversial order directing the British civil officers at outstations like Gaya and Muzaffarpur to abandon their districts and retreat to Patna, which was viewed as an act of cowardice and panic. 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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