(vi) Assertion : Goodwill is a fictitious asset. Reason : Goodwill has a realisable value. Which one of the following is correct?
(a) Both Assertion and Reason are correct, and Reason is the correct explanation for Assertion. (b) Both Assertion and Reason are correct, but Reason is not the correct explanation for Assertion. (c) Assertion is false and Reason is true. (d) Assertion is true and Reason is false.