Given below are two statements: 
Assertion (A): Among halogens, fluorine is the best oxidant.
Reason (R): Fluorine is the most electronegative atom.
 
1. Both (A) and (R) are True and (R) is the correct explanation of (A).
2. Both (A) and (R) are True but (R) is not the correct explanation of (A).
3. (A) is True but (R) is False.
4. (A) is False but (R) is True.
Hint: The higher the reduction potential value, the stronger the oxidising agent.

Explanation:

Fluorine has the highest electronegativity and the highest standard reduction potential among all elements, making it the strongest oxidizing agent. 

The standard reduction potential (SRP) of F2 is +2.84 V. This value indicates that fluorine is a powerful oxidizing agent, meaning it readily accepts electrons and gets reduced. But electronegativity is not the reason for fluorine being the best oxidant.

Thus, both assertion and reason are true statements, but reason is not the correct explanation of the assertion.   

Hence, option 2 is the correct answer.