$STATEMENT-1:$ There is a natural asymmetry between converting work to heat and converting heat to work.
$STATEMENT-2:$ No process is possible in which the sole result is the absorption of heat from a reservoir and its complete conversion into work.

• A
  $STATEMENT-1$ is True,$STATEMENT-2$ is True; $STATEMENT-2$ is correct explanation for $STATEMENT-1$
• B
  $STATEMENT-1$ is True,$STATEMENT-2$ is True; $STATEMENT-2$ is $NOT$ a correct explanation for $STATEMENT-1$
• C
  $STATEMENT-1$ is True,$STATEMENT-2$ is False
• D
  $STATEMENT-1$ is False,$STATEMENT-2$ is True