JEE Main 2021 Physics question

Given below are two statements : one is labelled as Assertion A and the other is labelled as Reason R. Assertion (A) : For a simple microscope, the angular size of the object equals the angular size of the image. Reason (R) : Magnification is achieved as the small object can be kept much closer to the eye than 25 cm and hence it subtends a large angle. In the light of the above statements, choose the most appropriate answer from the options given below :

• (A)A is true but R is false
• (B)Both A and R are true but R is NOT the correct explanation of A.Correct
• (C)Both A and R are true and R is the correct explanation of A
• (D)A is false but R is true