The correct option is B Both (A) & (R) are individually true but (R) is not the correct (proper) explanation of (A).
10800=24∗33∗52
Thus, the number has 3 prime factors.
Hence, number of factors = (4+1)∗(3+1)∗(2+1)=60
Thus, the number of ways in which the number can be written as the product of two factors = 602=30.
Hence, both statements are true, but the 2nd is not a correct explanation for the 1st.
Hence, (b) is correct.