Read the following carefully and give the correct answer.
1.
| Assertion (A): | Festivals like Makar Sankranti and Pongal usually fall on nearly the same date every year. |
| Reason (R): | These festivals are based on a solar sidereal calendar that depends on the Sun. |
2.
| Assertion (A): | The Gregorian calendar is based on the tropical year. |
| Reason (R): | The tropical year and sidereal year are exactly the same in length. |