Given below are two statements, one is labelled as Assertion (A) and other one labelled as Reason (R).
Assertion (A): For determination of total nitrogen in soil, the sample is usually digested with concentrated \(\text{H}_2\text{SO}_4\) in the presence of catalyst mixture consisting of \(\text{K}_2\text{SO}_4\) and \(\text{CuSO}_4\) in the ratio of 10:1.
Reason (R): The \(\text{K}_2\text{SO}_4\) is used to raise the boiling point of \(\text{H}_2\text{SO}_4\) that promote the oxidation of organic matter and conversion of organic N to \(\text{NH}_4^+\)-N, while the \(\text{CuSO}_4\) acts as a catalyst and hastens the breaking down of organic matter and conversion of N to \((\text{NH}_4)_2\text{SO_4\).
Choose the correct answer from the options given below: