Step 1: IUPAC definition of transition elements.
According to IUPAC, a transition element is one whose atom or cation has an incompletely filled d subshell. This is the key criterion for classification.
Step 2: Ground-state d-configurations.
$Zn~[3d^{10}4s^2]$, $Cd~[4d^{10}5s^2]$, $Hg~[5d^{10}6s^2]$ — all three have fully filled d subshells in the neutral atom.
Step 3: Common ion configurations.
In the common $+2$ oxidation state: $Zn^{2+}$ is $3d^{10}$, $Cd^{2+}$ is $4d^{10}$, $Hg^{2+}$ is $5d^{10}$. The d subshell is still completely filled, so the IUPAC criterion is not met in any oxidation state.
Step 4: Evaluate the assertion-reason pair.
Assertion (A) is true. Reason (R) correctly states that d-subshells remain fully filled in both ground state and common oxidation states. R is the correct explanation for A.
\[ \boxed{(A)} \]