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. If both Assertion and Reason are false , then mark (4)

Answer

To solve the question, we need to analyze the assertion and reason provided:

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

### Step-by-Step Solution:

1. **Understanding Potential Energy:**
- Potential energy (PE) in a gravitational field is often expressed as \( PE = mgh \), where \( m \) is mass, \( g \) is the acceleration due to gravity, and \( h \) is the height above a reference point.

2. **Reference Point for Potential Energy:**
- The choice of reference point (where potential energy is defined as zero) affects the calculated value of potential energy. For example, if we take the ground level as the reference point, then:
- At height \( h_1 \): \( PE_A = mgh_1 \)
- At height \( h_2 \): \( PE_B = mgh_2 \)
- If we change the reference point to some height \( h_0 \), then:
- At height \( h_1 \): \( PE_A = mg(h_1 - h_0) \)
- At height \( h_2 \): \( PE_B = mg(h_2 - h_0) \)
- This shows that the absolute value of potential energy depends on the reference level chosen.

3. **Change in Potential Energy:**
- The change in potential energy between two points (from point A to point B) is given by:
\[ \Delta PE = PE_B - PE_A = mg(h_2 - h_1) \]
- Notice that this change depends only on the difference in heights \( (h_2 - h_1) \), which is independent of the reference point chosen.

4. **Conclusion:**
- The assertion is correct because the value of potential energy does depend on the reference level.
- The reason is also correct because the change in potential energy is indeed independent of the reference level.
- However, the reason does not explain the assertion; it merely states a fact about change in potential energy without linking it to the assertion about absolute potential energy.

### Final Answer:
Both assertion and reason are correct, but the reason is not the correct explanation of the assertion. Therefore, the answer is option B.

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