Step 1: Assertion analysis.
Microwave ovens efficiently heat food, particularly items with water, because water absorbs microwave energy and converts it to heat.
Step 2: Underlying mechanism.
The oscillating electric field of microwaves torques polar water molecules, causing rotational friction and thermal generation.
Step 3: Resonance concept.
Water molecules possess natural rotational frequencies; when microwave frequency approaches resonance, energy uptake maximizes.
Step 4: Reason verification.
The reason correctly states that microwave frequency is close to water's resonant frequency, explaining the efficient heating.
Step 5: Relationship between A and R.
The reason provides the correct physical basis for the assertion.
Step 6: Conclusion.
Both assertion and reason are true, and the reason correctly explains the assertion.