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

Assertion (A) : Those animals in which the developing embryo has two germinal layers are considered to be more advanced compared to those with three germinal layers.

Reason    (R)  : Embryos with three germ layers undergo simpler developmental processes, leading to reduced complexity.

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

Both (A) and (R) are false. 

In biological classification and evolutionary terms, animals with three germ layers (triploblastic) are generally considered more advanced compared to those with two germ layers (diploblastic). Triploblastic animals have more complex body structures and are typically more evolutionarily derived compared to diploblastic animals.

Embryos with three germ layers (triploblastic) do not have "simpler developmental processes and reduced complexity" compared to diploblastic animals. In fact, triploblastic animals have evolved more complex body plans and organ systems because the third germ layer, mesoderm, gives rise to structures like muscles, bones, and circulatory systems, which are absent in diploblastic animals.