Given below are Assertion (A) and Reason (R). Consider them and select the correct code with reference to Berkeley:

Assertion (A):Berkeley, instead of subjectifying things, tries to objectify ideas: 'I am not for changing things into ideas, but rather ideas into things'

Reason (R):External things are caused by the Supreme Spirit or God, who is external to any finite spirits

ABoth (A) and (R) are true and (R) is the correct explanation of (A)

BBoth (A) and (R) are true and (R) is not the correct explanation of (A)

CBoth (A) and (R) are false

D(A) is true and (R) is false

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