The final image in an astronomical telescope with respect to object is

Given below are two statements : one is labeled as Assertion $A$ and the other is labeled as Reason $R$.

Assertion $A$: For a simple microscope, the angular size of the object equals the angular size of the image.

Reason $R$: Magnification is achieved as the small object can be kept much closer to the eye than $25 \mathrm{cm}$ and hence it subtends a large angle. In the light of the above statements, choose the most appropriate answer from the options given below:

The focal lengths of objective lens and eye lens of a Galilean Telescope are respectively 30 cm and 3.0 cm. Telescope produces virtual, erect image of an object situated far away from it at least distance of distinct vision from the eye lens. In this condition the Magnifying Power of the Galilean Telescope should be :