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

Assertion A : In a class of 40 students. 22 drink Sprite, 10 drink Sprite but not Pepsi. Then the number of students who drink both Sprite and Pepsi is 15.

Reason R: For any two finite sets A and B, $n(A) = n(A - B) + n (A \cup B)$

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