$A$: Fats are stored in the body as a reserve food material.
$R$: Lipids are high energy-yielding nutrients.

• A
  $A$ and $R$ are both true and $R$ is the correct explanation of $A$.
• B
  $A$ and $R$ are both true,but $R$ is not the correct explanation of $A$.
• C
  $A$ is true and $R$ is false.
• D
  $A$ is false and $R$ is true.