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Assertion (A) : For an acute angle $\theta$, $\sec \theta = 3 \implies \tan \theta = 2\sqrt{2}$.
Reason (R) : $\sec^2 \theta - 1 = \tan^2 \theta$ for all values of $\theta$.
Reason (R) : $\sec^2 \theta - 1 = \tan^2 \theta$ for all values of $\theta$.
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(C) Assertion (A) is true, but Reason (R) is false.