S1: No heat engine has efficiency of 100% S2: Complete conversion of heat in to work is not possible.

Question

$\begin {array} {1 1} (A)\;\text{If both S1 & S2 are correct and S2 is correct explanation of S1.} \\ (B)\;\text{If both S2 & S1 are correct but S2 is not correct explanation of S1.} \\ (C)\;\text{If S1 is correct but S2 is wrong.} \\ (D)\; \text{If S1 is wrong but S2 is correct.} \end {array}$