Assertion (A) : Tertiary nitroalkanes cannot tautomerise to aciform.
Reason (R) : Tertiary nitroalkanes do not contain `alpha`-hydrogen.
A. Both A and R are true and R is the correct explanation of A.
B. Both A and R are true but R is not a correct explanation of A.
C. A is true but R is false.
D. A is false but R is false.