Given below are two statements, one labeled as Assertion (A) and the other labeled as Reason (R). **Assertion (A):** The Khalisa lands (crown lands) in Bihar were increasingly converted into Jagir lands during the late 17th and early 18th centuries. **Reason (R):** The imperial treasury faced acute financial pressure due to the prolonged Deccan wars, forcing the Mughal state to grant more Jagirs to satisfy the mansabdars. 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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