Q. Assertion (A): Bulk modulus of elasticity (k ) represents incompressibility of the material
Reason (R) : ,where symbols have their standard meaning:

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Solution:

The formula given in sentence is correct and we can easily estimate that for same if we get different values of we can get different bulk modulus which would be a representation of whether fluid is more or less compressible.Suppose is more for one fluid then its bulk modulus is less and compressibility is more as is more. So bulk modulus is a measure of incompressibility.