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Assertion (A): Point $P (0, 2)$ is the point of intersection of $y$-axis with the line $3x + 2y = 4$. Reason (R): The distance of point $P (0, 2)$ from $x$-axis is 2 units.
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(B) Both Assertion (A) and Reason (R) are correct but Reason (R) is not the correct explanation of Assertion (A)