Given below are two statements, one labeled as Assertion (A) and the other labeled as Reason (R). **Assertion (A):** The Suresh Tendulkar Committee's estimates resulted in a significant upward revision of the rural poverty rate in India for the year 2004-05 compared to the Lakdawala estimates. **Reason (R):** The Tendulkar Committee adopted the urban poverty line basket (PLB) as the national standard and applied it to rural areas, adjusting for price differences, which incorporated higher spending on health and education. 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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