A single-loop circuit contains an ideal battery of emf \(\mathcal{E}\), an open switch \(S\), a resistor of resistance \(R\), and an inductor of inductance \(L\), as shown in the diagram. At time \(t = 0\), switch \(S\) is closed.

Which row in the table correctly identifies the current in the circuit immediately after the switch is closed (at \(t = 0^+\)) and the inductive time constant \(\tau\) of the circuit?

Row	Current at \(t = 0^+\)	Inductive time constant \(\tau\)
Row A	\(\dfrac{\mathcal{E}}{R}\)	\(\dfrac{R}{L}\)
Row B	\(\dfrac{\mathcal{E}}{R}\)	\(\dfrac{L}{R}\)
Row C	\(0\)	\(\dfrac{L}{R}\)
Row D	\(0\)	\(\dfrac{R}{L}\)