Assertion (A): In federalism, there is a division of powers between the Centre and the States
Reason (R): The legislation is not invalid merely because it incidentally encroaches on matters which have been assigned to another Legislature

A. Both A and R are true and R is correct explanation of A

B. Both A and R are true and R is not correct explanation of A

C. A is true but R is false

D. A is false but R is true

Answer: Option B