Step 1: Maximum Power Transfer Theorem.
According to the Maximum Power Transfer Theorem, maximum power is dissipated across the load resistance \( R \) when the load resistance is equal to the internal resistance \( r \) of the source.
Step 2: Apply the theorem.
For maximum power dissipation across \( R \), the condition is:
\[
R = r
\]
Conclusion.
Thus, the correct value of \( R \) is \( r \), as stated in option (1).