Given below are two statements, one labeled as Assertion (A) and the other as Reason (R). **Assertion (A):** The physiological energy value of proteins is lower than its gross calorific value measured in a bomb calorimeter. **Reason (R):** Nitrogenous end products of protein metabolism, such as urea, are not completely oxidized in the human body and are excreted. Choose the correct option in light of the statements:

Options:

• A: Both A and R are true but R is not the correct explanation of A.
• B: A is true but R is false.
• C: Both A and R are true and R is the correct explanation of A.
• D: A is false but R is true.

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