Step 1: The XX–XY sex-determination system, observed in humans and many other species, demonstrates male heterogamety. This means males generate two distinct gamete types (X and Y), validating Assertion (A).
Step 2: In contrast, avian species exhibit female heterogamety (ZW) and male homogamety (ZZ), rendering Reason (R) inaccurate.
Step 3: As Reason (R) is false, it fails to provide a valid explanation for Assertion (A).
Consequently, (A) is true, while (R) is false.