Given below are two statements : one is labelled as Assertion (A) and the other is labelled as Reason (R). Assertion (A) : An aqueous solution of KOH when used for volumetric analysis, its concentration should be checked before the use. Reason (R) : On aging, KOH solution absorbs atmospheric $CO_2$. In the light of the above statements, choose the most appropriate answer from the options given below :

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(3) Both (A) and (R) are correct and (R) is the correct explanation of (A)

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