Analysis of Assertion (A):
The impact parameter (\(b\)) is the perpendicular distance between the path of the alpha particle and the center of the gold nucleus if no force acted on the alpha particle. The relationship between the impact parameter (\(b\)) and the scattering angle (\(\theta\)) in Rutherford scattering is given by:
\[
b \propto \cot\left(\frac{\theta}{2}\right)
\]
For \(\theta = \SI{180}{\degree}\):
\[
\cot\left(\frac{\SI{180}{\degree}}{2}\right) = \cot(\SI{90}{\degree}) = 0
\]
This means the impact parameter (\(b\)) is minimum (close to zero) for a scattering angle of \SI{180}{\degree}. Therefore, Assertion (A) is false.
Analysis of Reason (R):
The impact parameter (\(b\)) depends on the atomic number (\(Z\)) of the target nucleus. The relationship is given by:
\[
b \propto \frac{1}{Z}
\]
This means the impact parameter decreases as the atomic number of the target nucleus increases. Therefore, Reason (R) is false.
Conclusion:
Assertion (A) is false.
Reason (R) is false.
Thus, the correct answer is:
\[
\boxed{\text{Both Assertion (A) and Reason (R) are false.}}
\]