Assertion : Heat and work are modes of energy transfer to a system resulting in change in its internal energy.
Reason : Heat and work in thermodynamics are state variables.
The correct option among the following is

• A
  $(A)$ is true, $(R)$ is true and $(R)$ is the correct explanation for $(A)$
• B
  $(A)$ is true, $(R)$ is true but $(R)$ is not the correct explanation for $(A)$
• C
  $(A)$ is true but $(R)$ is false
• D
  $(A)$ is false but $(R)$ is true