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Assertion (A): Transformer is useful for stepping up or stepping down voltages.
Reason (R): Transformer is a device used in D.C. circuits. In the context of the above two statements, which one of the following is correct?

Both A and R are true and R is the correct explanation of A.
Both A and R are true but R is not a correct explanation of A.
A is true but R is false.
A is false but R is true.
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