Step 1: Perisperm is the remnant of the nucellus, a maternal tissue in the seed, which surrounds the embryo in some seeds (e.g., in black pepper). Thus, Reason (R) is true.
Step 2: The nucellus is a diploid tissue (2n) since it is part of the maternal sporophyte. Hence, perisperm, being the remains of the nucellus, is also diploid. Assertion (A) is true.
Step 3: While both statements are true, the reason does not explain why perisperm is diploid; it only describes what perisperm is. The ploidy explanation requires understanding the maternal origin of the nucellus, which is not directly stated in (R).
Thus, the correct answer is (B).