Analysis of Assertion (A):
The impact parameter (\(b\)) signifies the closest approach distance of an alpha particle to a gold nucleus if no electrostatic forces were present. In Rutherford scattering, the relationship between the impact parameter (\(b\)) and the scattering angle (\(\theta\)) is:
\[b \propto \cot\left(\frac{\theta}{2}\right)\]
When the scattering angle is \(\theta = \SI{180}{\degree}\):
\[\cot\left(\frac{\SI{180}{\degree}}{2}\right) = \cot(\SI{90}{\degree}) = 0\]
This indicates that for a scattering angle of \(\SI{180}{\degree}\), the impact parameter (\(b\)) is minimal, approaching zero. Consequently, Assertion (A) is false.
Analysis of Reason (R):
The impact parameter (\(b\)) is inversely proportional to the atomic number (\(Z\)) of the target nucleus, as shown by:
\[b \propto \frac{1}{Z}\]
This implies that as the atomic number of the target nucleus increases, the impact parameter decreases. Therefore, Reason (R) is false.
Conclusion:
Assertion (A) is false.
Reason (R) is false.
Thus, the correct answer is:
\[\boxed{\text{Both Assertion (A) and Reason (R) are false.}}\]