Assertion (A): A certain sum of money P let out at r% C.I. increased for first 5 years and then decreased for next five years at the same rate is same as decrease on the same sum at the same rate (r%) during the first five years and then increase further next five years at the same rate. Reason (R): is same as . 1. A is true, but R is false. 2. A is false, but R is true. 3. Both A and R are true, and R is the correct reason for A. 4. Both A and R are true, and R is the incorrect reason for A.