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Q. Assertion: One atomic mass unit is defined as one twelfth of the mass of one carbon-$12$ atom.
Reason: Carbon-$12$ isotope is the most abundant isotope of carbon and has been chosen as standard

Some Basic Concepts of Chemistry

Solution:

Choosing $C-12$ as the standard, the relative masses of atoms come out to be close to whole number values and ambiguity of oxygen as reference was solved.