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Q. Assertion (A): $P\left(n\right) = 7^{n} - 3^{n}$ is divisible by $4$.
Reason (R) : If $a \ne b$, then expansion $a^{n} - b^{n}$ is divisible by $a - b$ if n is odd or even.

Principle of Mathematical Induction

Solution:

$P\left(n\right) = 7^{n} - 3^{n}, n$ is either even or odd, $\left(a = 7, b = 3\right)$ is divisible by $a - 6 = 7 - 3 = 4$ Hence Assertion $\left(A\right)$ followed by Reason $\left(R\right)$.