Given below are two statements: one is labelled as Assertion $A$ and the other is labelled as Reason $R$.
Assertion $A$: The potential $(V)$ at any axial point, at $2 \ m$ distance $(r)$ from the centre of the dipole of dipole moment vector $\vec{P}$ of magnitude $4 \times 10^{-6} \ C \ m$, is $\pm 9 \times 10^3 \ V$.
(Take $\frac{1}{4 \pi \epsilon_0} = 9 \times 10^9 \ SI$ units)
Reason $R$: $V = \pm \frac{1}{4 \pi \epsilon_0} \frac{P}{r^2}$, where $r$ is the distance of any axial point, situated at $2 \ m$ from the centre of the dipole.
In the light of the above statements, choose the correct answer from the options given below:

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