Given below are two statements: one is labelled as Assertion A and the other is labelled as Reason R. Assertion A: The kinetic energy needed to project a body of mass $m$ from earth surface to infinity is $\frac{1}{2} \mathrm{mgR}$, where R is the radius of earth. Reason R: The maximum potential energy of a body is zero when it is projected to infinity from earth surface.
Match the LIST-I with LIST-II
\[ \begin{array}{|l|l|} \hline \text{LIST-I} & \text{LIST-II} \\ \hline \text{A. Gravitational constant} & \text{I. } [LT^{-2}] \\ \hline \text{B. Gravitational potential energy} & \text{II. } [L^2T^{-2}] \\ \hline \text{C. Gravitational potential} & \text{III. } [ML^2T^{-2}] \\ \hline \text{D. Acceleration due to gravity} & \text{IV. } [M^{-1}L^3T^{-2}] \\ \hline \end{array} \]
Choose the correct answer from the options given below: