Given below are two statements: one is labelled as Assertion (A) and the other is labelled as Reason (R). Assertion (A): Andhra Pradesh, Odisha and Maharashtra are the least susceptible to high intensity forest fires. Reason (R): The India State of Forest Report (ISFR) 2021 identifies Garhchiroli, Kandhamal and Bijapur as the most affected districts to forest fires. Choose the most appropriate answer.