Compound A is optically active due to the presence of chiral carbon

The R / S system is an important nomenclature system for denoting enantiomers. This approach labels each chiral center R or S according to a system by which its substituents are each assigned a priority, according to the Cahn–Ingold–Prelog priority rules (CIP), based on atomic number. When the center is oriented so that the lowest-priority substituent of the four is pointed away from the viewer, the viewer will then see two possibilities: if the priority of the remaining three substituents decreases in clockwise direction, it is labeled R (for Rectus, Latin for right); if it decreases in counterclockwise direction, it is S (for Sinister, Latin for left)
But the absolute configuration of both the molecules A and B is same that is S
Hence, Statement I is correct but Statement II is incorrect.
is optically active.
is mirror image of above compound