The correct option is C A is true but R is false
Species, genus, family, order, class , phylum, kingdom and domain are the eight obligate categories of taxonomical classification. The intermediate categories are introduced only to accommodate any distinct additional differences or similarities within the taxon. As such intermediate taxons have no independent recognition. For example: The taxon class Insecta is categorised to have various orders like Diptera (e.g. Housefly), Lepidoptera (e.g., Butterflies and moth) etc.