UPPSC 2020 General Studies I Solved Paper

Given below are two statements, one is labelled as Assertion (A) and other as Reason (R) :
Assertion (A) : The Union Budget 2020-21 has focused on Rural Development with aim of doubling farmer income.
Reason (R) : The 16 Action points announced in the budget is centre around agriculture, irrigation and rural development.
Select the correct answer from the codes given below.