Given below are two statements : one is labelled as Assertion (A) and the other is labelled as Reason (R).

Assertion (A): Cells of the tapetum possess dense cytoplasm and generally have more than one nucleus.

Reason (R): Presence of more than one nucleus in the tapetum increases the efficiency of nourishing the developing microspore mother cells.

In the light of the above statements, choose the most appropriate answer from the options given below:

The correct option is A is true but R is false.

Analysis of Assertion (A):
The tapetum is the innermost layer of the microsporangium wall in flowering plants. Its cells are characterized by having a dense cytoplasm and generally possessing more than one nucleus (multinucleate condition). This multinucleate state arises during development because of endomitosis, free nuclear division, or karyokinesis without cytokinesis. Therefore, Assertion (A) is true.

Analysis of Reason (R):
The primary function of the tapetum is to provide nourishment to the developing microspores (pollen grains), rather than the microspore mother cells. Furthermore, the presence of multiple nuclei is a developmental consequence of mitotic anomalies (like endomitosis) and not a mechanism specifically designed to increase nourishing efficiency. Because the premise of the reason is scientifically incorrect, Reason (R) is false.

Conclusion:
Since the assertion is a true statement but the reason is false, the most appropriate option is "A is true but R is false".