Assertion (A) says that MSE (Mean Squared Error) is a regression loss function.
This is true — MSE is widely used in regression tasks to measure the average squared difference between predicted and actual values.
It penalizes larger errors more severely due to squaring, making it a standard choice for regression models.
Reason (R) claims it is not good to use MSE if your target data is normally distributed around a mean value.
This is incorrect because MSE actually works well when data is normally distributed — in fact, the normal distribution assumption is one reason why MSE is commonly used.
If the target data is normally distributed, MSE provides an unbiased estimate of the prediction error.
Therefore, the assertion is true, but the reason given is false.
So, the correct option is (C) (A) is true but (R) is false.