Concept:
Let $(l, m, n)$ be the direction cosines of any line in 3D space. A fundamental identity governing direction cosines is that the sum of their squares must always equal exactly 1:
\[
l^2 + m^2 + n^2 = 1
\]
Step 1: Evaluate the Assertion statement.
The assertion states that a line can have direction cosines $l = 1, m = 1, n = 1$. Let us check if these satisfy the fundamental identity:
\[
l^2 + m^2 + n^2 = 1^2 + 1^2 + 1^2 = 1 + 1 + 1 = 3 \neq 1
\]
Since the sum of squares equals 3 instead of 1, these values cannot be the direction cosines of any line. Thus, the Assertion is false.
Step 2: Evaluate the Reason statement.
The reason states that $\cos\theta = 1$ is possible for $\theta = 0$.
We know from standard trigonometry that $\cos(0) = 1$. Therefore, this mathematical statement is true.
Since the Assertion is false and the Reason is true, the correct choice is option (D).