Assertion (A): If a firm has no interest income in the year 2023 and ₹ 10,000 of interest income in the year 2024, the change will be 100%. Reason (R): If other income is ₹ 20,000 in the year 2023 and Nil in the year 2024, the change will be (100%). In the context of the above two statements, which of the following is correct?