Given below are two statements: one is labelled as Assertion (A) and the other is labelled as Reason (R).

Assertion (A): MTPs are considered relatively safe during the first trimester.

Reason (R): The first movements of the foetus are usually observed by the end of the first trimester.

 In light of the above statements, choose the most appropriate answer from the options given below.

The first movements of the foetus are usually observed during the fifth month (second trimester). MTPs are considered relatively safe during the first trimester, i.e., up to 12 weeks of pregnancy. During this time, the foetus is not yet fully developed and the risk of complications from the procedure is generally low. After the first trimester, the risk of complications from MTP increases because the fetus has developed more, and the procedure becomes more complex. Additionally, the risk of emotional and psychological side effects may also be greater later in pregnancy. For these reasons, MTP is generally only performed during the first trimester, except in special circumstances where it is necessary for the health or well-being of the woman. When the pregnancy exceeds 12 weeks, opinion of two medical practitioners is required.