$S$ - Statement: Lipids are insoluble in water.
$R$ - Reason: Oils are in liquid form at room temperature.

• A
  $S$ and $R$ are both true,$R$ is the correct explanation of $S$.
• B
  $S$ and $R$ are both true,but $R$ is not the correct explanation of $S$.
• C
  $S$ is true and $R$ is false.
• D
  $S$ is false and $R$ is true.