Given below are two statements : One is labelled as Assertion A and the other is labelled as Reason R.

Assertion (A): The Protection of Children from Sexual Offences Act. 2012 has been drafted to strengthen the legal provisions for the protection of children from sexual abuse and exploitation.

Reason (R) : The POCSO Act, provides for stringent punishments. which have NOT been graded as per the gravity of the offence.

In the light of the above statements, choose the most appropriate answer from the options given below :