The correct option is B both A and R are true but R is not a correct explanation of A
For intermediate columns, the effect of both crushing and buckling is to be considered as none of these alone gives the satisfactory results. Load by Rankine's formula is given as,
1PR=1Pe+1Pc
where, PR is Rankine's load
Pc is crushing load and
Pe is buckling load
So, Rankine's load considers the effect of both crushing and buckling, hence used for intermediate columns.