Assertion (A) : 0 and $\dfrac{11}{12}$ are two rational numbers and $\dfrac{11}{12} \ne 0$ then 0 ÷ $\dfrac{11}{12} = 0$, a rational number.

Reason (R) : If a rational number is divided by some non - zero rational number, the result is always a rational number.

1. Both A and R are correct, and R is the correct explanation for A.

2. Both A and R are correct, and R is not the correct explanation for A.

3. A is true, but R is false.

4. A is false, but R is true.

When 0 is divided by any non-zero number, the result is 0.

⇒ 0 ÷ $\dfrac{11}{12} = 0$

Since, 0 = $\dfrac{0}{1}$ is in the form of $\dfrac{p}{q}$.

So, assertion (A) is true.

The division of a rational number $\dfrac{a}{b}$ by another non-zero rational number $\dfrac{c}{d}$ is:

$\Rightarrow \dfrac{a}{b} ÷ \dfrac{c}{d}\\[1em] \Rightarrow \dfrac{a}{b} \times \dfrac{d}{c}\\[1em] \Rightarrow \dfrac{ad}{bc}$

Since, $\dfrac{ad}{bc}$ is in the form of $\dfrac{p}{q}$.

So, reason is true. But it does not explains about assertion.

Hence, option 2 is the correct option.