Given below are two statements, one is labelled as Assertion (A) and other one labelled as Reason (R).
Assertion (A): The disruption of $\beta$-oxidation of fatty acids in plants can potentially reduce stress-induced ROS accumulation and improve its stress tolerance.
Reason (R): In plants, $\beta$-oxidation of fatty acids takes place predominantly in peroxisomes, where first enzyme of $\beta$-oxidation viz. fatty acyl CoA oxidase produces large amounts of hydrogen peroxide.
In light of the above statements, choose the correct answer from the options given below.