Assertion: There are several non-specific factors associated with psychotherapy.

Reasoning: Patient variables include motivation for change and good mental health.

Assertion (A) is true but Reasoning (R) is not correct.

Non-Specific Factors: There are several non-specific factors associated with psychotherapy that are common across different therapeutic approaches, clients/patients, and therapists. Patient variables include motivation for change and the expectation of improvement due to treatment. Therapist variables encompass qualities like a positive nature, absence of unresolved emotional conflicts, and good mental health.