A: The value of potential energy depends on the reference taken for zero potential energy .
R : The value of change in potential energy is independent from reference level .

Options

A. If both Assertion & Reason are true . And the reason is the correct explanation of the assertion , then mark (1)
B. If both Assertion & Reason are true but the reason is not the correct explanation of the assertion , then mark (2)
C. If Assertion is true statement but Reason is false , then mark (3)
D. It will move the same speed , tangentially to the spacecraft

Answer

To analyze the statements given in the question, we will break down the assertion (A) and the reason (R) and evaluate their correctness step by step.

### Step-by-Step Solution:

1. **Understanding Potential Energy**:
- Potential energy (U) is a measure of the energy stored in an object due to its position in a gravitational field.
- The absolute value of potential energy is not defined; instead, it is relative to a reference point.

**Hint**: Remember that potential energy is always relative and depends on the chosen reference point.

2. **Assertion (A)**:
- The statement "The value of potential energy depends on the reference taken for zero potential energy" is true.
- This is because potential energy can vary based on where we define our zero point. For example, if we set the zero potential energy at ground level, an object above ground will have positive potential energy, while an object below ground will have negative potential energy.

**Hint**: Consider how changing the reference point affects the calculated potential energy.

3. **Reason (R)**:
- The statement "The value of change in potential energy is independent from reference level" is also true.
- The change in potential energy (ΔU) between two points (say point P and point Q) is given by ΔU = U(P) - U(Q). This difference does not depend on the reference level because the same reference point is used for both calculations.

**Hint**: Focus on the concept of potential difference and how it remains constant regardless of the reference point.

4. **Conclusion**:
- Both the assertion (A) and the reason (R) are correct.
- The assertion is correct because potential energy is indeed dependent on the reference point. The reason is also correct because the change in potential energy between two points does not depend on the reference level.

5. **Final Evaluation**:
- Since both statements are true, we can conclude that the assertion is supported by the reason provided.

### Final Answer:
Both the assertion (A) and the reason (R) are correct, and the reason correctly explains the assertion.