Given below are two statements, one is labelled as Assertion A and the other is labelled as Reason R Assertion A: In a typical watershed project, development is started at the top of drainage basin and proceeds down the slopes to lowlands Reason R: Upper reaches in the watershed are occupied mostly by forests which are often degraded and most in need of repair: also treating upper parts of basin reduce runoff and thus protects lower lands. In light of the above statements, choose the correct answer from the options given below