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Statement $I :$ Bohr's theory accounts for the stability and line spectrum of $Li ^{+}$ ion.
Statement $II :$ Bohr's theory was unable to explain the splitting of spectral lines in the presence of a magnetic field.
In the light of the above statements, choose the most appropriate answer from the options given below:
Assertion $A$ :$[6]$ Annulene.$[8]$ Annulene and cis - $[10]$ Annulene, are respectively aromatic, not-aromatic and aromatic.
Reason $R$ : Planarity is one of the requirements of aromatic systems.
In the light of the above statements, choose the most appropriate answer from the options given below.
$(A) -CN$ $(B) -NO_2$ $(C) -NH_2$ $(D) -F$