Assertion (A): When observer moves horizontally towards the base of the object, angle of elevation decreases.

Reason (R): The line joining the observer’s eye and the object is called the horizontal line.

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

When observer moves horizontally towards the base of the object, angle of elevation increases.

Assertion (A) is false.

The line joining the observer’s eye and the object is called the line of sight.

Reason (R) is false.

Both A and R are false.

Hence, option 4 is the correct option.