Assertion (A) If $A=15^{\circ}, B=17^{\circ}$ and $C=13^{\circ}$, then $\cot 2 A+\cot 2 B+\cot 2 C=\cot 2 A \cot 2 B \cot 2 C$

Reason (R) In a $\triangle P Q R$,

$$ \tan \frac{P}{2} \tan \frac{Q}{2}+\tan \frac{Q}{2} \tan \frac{R}{2}+\tan \frac{P}{2} \tan \frac{R}{2}=1 $$

The correct option among the following is