Assertion (A) The aggregate of carboxylate ions of fatty acids form a spherical shape. Reason (R) Soap helps in emulsification and washing away of oils.

• A

  Both A and R are correct and R is the correct explanation of $A$.
• Correct answer
  B

  Both $\mathrm{A}$ and $\mathrm{R}$ are correct but $\mathrm{R}$ is not the correct explanation of $A$.
• C

  $\mathrm{A}$ is correct but $\mathrm{R}$ is incorrect.
• D

  $\mathrm{A}$ is incorrect but $\mathrm{R}$ is correct.

Hence, the correct answer is option: 'B'.