Assertion (A): A certain sum is lent for four years at 10% per annum, the amount for the second year is ₹ 1.21 x the sum lent.

Reason (R): C.I. for second year is equal to 1.21 times the sum lent.

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.