Step 1: Understanding scalar matrices.
A scalar matrix is a diagonal matrix where all diagonal elements are equal, meaning:
\[
A = cI
\]
where \( c \) is a scalar and \( I \) is the identity matrix.
Step 2: Evaluating Assertion (A).
The given matrix is:
\[
A = \begin{bmatrix} 3 & 0 & 0
0 & 5 & 0
0 & 0 & 2 \end{bmatrix}
\]
Since the diagonal elements are not equal (\( 3, 5, 2 \) are different), this is a diagonal matrix but not a scalar matrix. Thus, Assertion (A) is false.
Step 3: Evaluating Reason (R).
The definition given in Reason (R) is correct. If all diagonal elements were the same, the matrix would be a scalar matrix. Hence, Reason (R) is true.
Since Assertion (A) is false and Reason (R) is true, the correct answer is (D).