Assertion (A) is true. The sex of a child is determined by the combination of sex chromosomes inherited from both parents. A child inherits an X chromosome from the mother and either an X or a Y chromosome from the father. XX results in a female, while XY results in a male.
Reason (R) is also true but it is a direct consequence of (A). A male child receives a Y chromosome from their father, while the mother always contributes an X chromosome. The presence of the Y chromosome is the primary factor that determines the child’s male sex.