Reason (R): An inductor tends to keep the flux constant.
Solution:
Assertion (A) is true: The induced EMF is \(emf = -L \frac{dI}{dt}\). Even if \(I=0\) instantaneously, \(frac{dI}{dt}\) can be non-zero (e.g., during oscillation or switching). Reason (R) is true, describing Lenz's law. However, R is not the correct explanation for A, as A focuses on instantaneous values of \(I\) and \(frac{dI}{dt}\).
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