The correct option is B If both (A) and (R) are correct, but (R) is not the correct explanation of (A).
Assertion: The emission of α−particles results in the formation of isodiaphere of the parent element. An alpha particle contains 2 neutrons and 2 protons. When an alpha particle is lost, the daughter element has 2 proton less and 2 neutrons less than the parent nucleus. Hence, the N−Z (difference in the number of neutrons and the number of protons) of the daughter nucleus is same as that of the parent nucleus.
Reason: Isodiaphers have the same isotopic number. The isotopic number is the difference in the number of neutrons and the number of protons.
Thus both (A) and (R) are correct, but (R) is not the correct explanation of (A).