Assertion (A) : Risk analysis of capital investment is the most complex and controversial area in finance.
Reasoning (R) : Capital investment decisions are based on estimates of future cash inflows.
(A) is incorrect but (R) is correct.
(A) is correct but (R) is incorrect.
(A) and (R) both are correct and (R) is right explanation of (A).
(A) and (R) both are correct but (R) is not right explanation of (A).