Consider the following statements and select the correct option.
Assertion (A): The impact of depreciating Indian Rupee leads to less competition for Indian firms from imports.
Reason (R): The depreciating Indian Rupee results in downward pressure on inflation.

A. Both (A) and (R) are correct

B. (A) is false, but (R) is correct

C. Both (A) and (R) are false

D. (A) is true, but (R) is false

Answer: Option D