Step 1: Read the two statements:
A says actinoids have a wide range of oxidation states. R gives the reason as comparable energies of $5f$, $6d$ and $7s$ orbitals.
Step 2: Test A with examples:
The early actinoids Th to Am show oxidation states from +3 up to +7. Neptunium, for instance, shows +3, +4, +5, +6 and +7. A wide range is therefore true.
Step 3: Test R against the electron configuration:
The energy gap between $5f$, $6d$ and $7s$ is small. This is a standard NCERT fact, so R is true.
Step 4: Link R to A:
Electrons of the $5f$ subshell are not held tightly because the orbitals are so close to $6d$ and $7s$. Different numbers of them can therefore join in bonding. This is the cause of the variable oxidation states, so R explains A.
Option (B) is wrong because R is the explanation. Options (C) and (D) are wrong because neither statement is false.
Final Answer:
Option (A) is correct.
\[ \boxed{\text{(A)}} \]