Assertion (A): For an acute angle θ, if sin θ = cos θ, then 2 sin² θ + tan² θ = 1

Reason (R): For any acute angle θ, sin (90° − θ) = cos (45° + θ)

1. A is true, R is false

2. A is false, R is true

3. Both A and R are true

4. Both A and R are false