Select the correct option based on statements below:

Assertion (A): Compounds containing —CHO group are easily oxidised to corresponding carboxylic acids.
Reason (R): Carboxylic acids can be reduced to alcohol by treatment with LiAlH4.
 
1. Both (A) and (R) are True and (R) is the correct explanation of (A).
2. Both (A) and (R) are True but (R) is not the correct explanation of (A).
3. (A) is True but (R) is False.
4. (A) is False but (R) is True.
Hint: LiAlH4 is a reducing agent

Compounds containing the —CHO group are easily oxidized to corresponding carboxylic acids. It is due to the electron-withdrawing nature of the C =O group, the C —H bond in aldehydes is weak and easily oxidised to the corresponding carboxylic acids even with mild oxidizing agents like Fehling's solution and Tollen's reagents.

LiAlH4 is a strong reducing agent and reduced carboxylic acid to alcohol.

Hence, Assertion and Reason both are correct statements but Reason is not the correct explanation of assertion.