Option 1 states that both Assertion (A) and Reason (R) are individually true, and R is the correct explanation of A. This means that pouring water on hot oil is dangerous because the boiling point of water is higher than that of cooking oil. However, this is not correct.

Option 2 states that both A and R are individually true, but R is not the correct explanation of A. This is the correct answer. While it is true that both pouring water on hot oil is dangerous (A) and the boiling point of water is higher than that of cooking oil (R), the two statements are not directly related. The dangerous aspect of pouring water on hot oil has more to do with the fact that water and oil do not mix, and when water comes into contact with hot oil, it can rapidly vaporize and cause the oil to splatter, leading to burns and potential fire hazards.

Option 3 states that A is true but R is false. This is not the correct answer.

Option 4 states that A is false but R is true. This is not the correct answer.

In conclusion, option 2 is the correct answer as both A and R are individually true, but R is not the correct explanation of A.