Concept:
A state function is a physical quantity whose value depends only on the state of the system and not on the path followed.
Entropy is one such thermodynamic state function.
Step 1: Analyze Assertion A.
Assertion says:
“Entropy is a state function”
This is correct.
Entropy depends only on:
• Initial state
• Final state
Thus:
\[
\boxed{
\Delta S \text{ is path independent}
}
\]
Hence Assertion A is true.
Step 2: Analyze Reason R carefully.
Reason says:
“Its value is independent of initial and final states and depends on path taken”
This is incorrect.
For a state function:
• Value depends on initial and final states.
• It does NOT depend on path.
Thus the Reason statement is exactly opposite to the correct definition.
Hence Reason R is false.
Step 3: Determine the correct option.
We conclude:
• Assertion is correct.
• Reason is incorrect.
Therefore:
\[
\boxed{
\text{A is correct but R is not correct}
}
\]
Hence the correct option is:
\[
\boxed{(3)}
\]
Final Conclusion:
Entropy is a state function, but the given Reason is incorrect.
Hence, the correct answer is:
\[
\boxed{(3)}
\]