Given below are two statements: one is labelled as Assertion $A$ and the other is labelled as Reason $R$.
Assertion $A$: Forelimbs of humans and bats are homologous.
Reason $R$: Forelimbs of humans and bats have similar anatomical structure.
In the light of the above statements, choose the most appropriate answer from the options given below:

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