Given below are two statements, one labelled as Assertion (A) and the other as Reason (R). **Assertion (A):** The Satavahana practice of granting tax-free land to Brahmanas and Buddhist monks laid the structural foundations of administrative decentralization and early feudalism in India. **Reason (R):** These land grants transferred not only the revenue but also the administrative and judicial rights of the state to the donees, creating autonomous pockets. 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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