The correct option is C (A) is true but (R) is false
As we know, the coefficient of mutual inductance is,
M=(−dϕ2dt)(−di1dt)=e2(−di1dt)
When coils are mounted one over other the flux linkage is maximum, so mutual inductance will be maximum.
Hence, the assertion is correct.
Flux linkage will definitely depend upon the orientation of the coils. So the reason is false.
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Hence, (C) is the correct answer.