Given below are two statements: one is labelled as Assertion \mathbf{A} and the other is labelled as Reason \mathbf{R}
Assertion A: Efficiency of a reversible heat engine will be highest at -273^{\circ} \mathrm{C} temperature of cold reservoir.
Reason R: The efficiency of Carnot's engine depends not only on the temperature of the cold reservoir but it depends on the temperature of the hot reservoir too and is given as \eta=\left(1-\frac{T_{2}}{T_{1}}\right)
In the light of the above statements, choose the correct answer from the options given below