Step 1: Liming raises soil pH by adding hydroxide or carbonate.
Step 2: Higher pH shifts \( \text{NH}_4^{+} + \text{OH}^{-} \rightleftharpoons \text{NH}_3 + \text{H}_2\text{O} \) toward ammonia gas.
Step 3: This ammonia escapes to air, so combining liming with ammoniacal fertiliser wastes nitrogen.
Step 4: Both statements true, R explains A, matching the first option.