The correct option is A Both (A) & (R) are individually true & (R) is correct explanation of (A),
Here N=1400=235271=2α15α27α3 is not a perfect square, so Reason (R) is true
Again the number of ways in which N=1400 can be resolved as a product of two factors is
given by 12(α1+1)(α2+1)(α3+1) =12(3+1)(2+1)(1+1)=12, Since N is not a perfect square.
Hence option 'A' is correct choice.
Note: If N is perfect square then number of divisors is given by, 12[(α1+1)(α2+1)(α3+1)+1]