Given below are two statements, one labeled as Assertion (A) and the other as Reason (R). **Assertion (A):** The Treaty of Allahabad (1765) established the Dual System of Government in Bengal. **Reason (R):** The British East India Company acquired the Diwani rights, while the Nizamat functions remained with the Nawab of Bengal.

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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