Correct option is A
The correct answer is (a) A is false, but R is true.
Assertion A is false because electric current is a scalar quantity, not a vector quantity. It has magnitude, which represents the amount of charge flowing per unit of time, but it does not have a direction. The direction of the current is usually assumed to be from positive to negative, but this is just a convention and does not change the fact that electric current is a scalar.
Reason R is true because electric current is a quantity that has both magnitude and direction. The magnitude of the current is the amount of charge flowing per unit of time, and the direction of the current is the direction in which the charge is flowing. However, as explained above, the direction of the current is not an essential part of the definition of electric current, and it is therefore not considered to be a vector quantity.