The correct answer is option 2, which means that both the Assertion (A) and the Reason (R) are individually true, but the Reason (R) is not the correct explanation of the Assertion (A).

The assertion states that the Congress Ministries in all the provinces resigned in the year 1939, which is a true historical event. India, still under British rule during this period, had Congress-led Ministries in several provinces.

The reason provided states that the Congress did not accept the decision of the Viceroy to declare war against Germany in the context of the Second World War. This is also true as the Congress believed that India should have the right to decide its participation in the war independently.

However, the reason is not the exact explanation for the assertion. The direct cause for the Congress Ministries` resignation was the Viceroy`s declaration of India as a belligerent in the war without consulting Indian leaders, not just because Congress disagreed with the war against Germany. Therefore, while both the Assertion and Reason are true, the Reason does not correctly explain the Assertion.