Assertion–Reason (Two Reasons):\nAssertion (A): The government will impose a new service tax to keep the country clean.\nReason (R1): Cleanliness is essential for healthy living.\nReason (R2): The country needs money to keep itself clean.

Introduction / Context:
The stem links a proposed cleanliness-oriented tax with two reasons—one normative (public health), one fiscal (funding). We assess whether both can jointly justify the policy.

Given Data / Assumptions:

• (A) A service tax earmarked for cleanliness is planned.
• (R1) Hygiene and sanitation are essential for health (reduced disease burden).
• (R2) Public services require revenue streams; cleanliness efforts have ongoing costs.

Concept / Approach:
Public finance decisions often combine normative goals (improve health/externalities) with practical budget needs. Both reasons can simultaneously hold and motivate the same policy.

Step-by-Step Solution:

Verification / Alternative check:
Real-world sanitation programs require sustained investment beyond initial campaigns; taxes/fees often fund them.

Why Other Options Are Wrong:
(a) or (b) ignore the complementary nature of the reasons; (d) denies obvious rationales; (e) is unnecessary hedging.

Common Pitfalls:
Thinking policy needs a single justification; neglecting fiscal feasibility.

Final Answer:
Option C: Both (R1) and (R2) are reasons.