Read the following statements and choose the correct option.

Assertion (A) : While preparing a dough for bread, baking powder is added along with yeast to facilitate fermentation.
Reasoning (R) : Baking powder acts as food for yeast.

The correct option is Both (A) and (R) are false.

Analysis of Assertion (A):
When preparing dough for bread, yeast is added because it carries out fermentation by consuming sugars present in the dough, producing carbon dioxide (${\text{CO}}_2$) gas and ethanol. Baking powder is a chemical leavening agent containing sodium bicarbonate and a weak acid; it is not typically added along with yeast to facilitate fermentation. Yeast fermentation alone is sufficient for traditional yeast bread leavening. Therefore, Assertion (A) is false.

Analysis of Reason (R):
Baking powder is a mixture of chemical compounds (sodium bicarbonate, acid salts, and cornstarch). It does not serve as food for yeast. Yeast feeds on simple carbohydrates/sugars (such as glucose or sucrose) present in the flour or added to the dough. Therefore, Reason (R) is false.

Since both Assertion (A) and Reason (R) are false, the correct choice is Both (A) and (R) are false.