UGC NET Higher-Ed Q43

Question

Given below are two statements: one is labelled as Assertion A and the other is labelled as Reason R
Assertion A: Higher Education Institutions in the country with appropriate credit transfer mechanism are facilitating students to enroll themselves in pre-designed academic programmes.
Reason R: Academic Bank of Credits (ABC) works on the principle of multiple entry-multiple exit as well as any-time, any-where, and any-level learning.
In the light of the above statements, choose the most appropriate answer from the options given below