Reaction/mechanism approach:
Nitrification of applied ammonium fertiliser can be written as \( \text{NH}_4^+ + 2\text{O}_2 \rightarrow \text{NO}_3^- + \text{H}_2\text{O} + 2\text{H}^+ \), directly releasing acidifying \( \text{H}^+ \) ions into the soil. Separately, when plant roots absorb \( \text{NH}_4^+ \), a cation that is largely retained on exchange sites rather than leached, they release an equivalent \( \text{H}^+ \) ion back into the rhizosphere to maintain internal charge balance, a process distinct from nitrification but adding further acidity. Because both pathways, microbial oxidation and root-level cation exchange, funnel back to \( \text{H}^+ \) release tied to non-leachable ammonium uptake, Reason (R) correctly explains why ammonium fertilisers acidify soil.