Reaction-based explanation: Liming materials such as \( \text{CaCO}_3 \) raise soil pH by neutralising acidity and releasing hydroxide ions.
In an ammoniacal fertiliser, nitrogen exists as the ammonium ion, \( \text{NH}_4^{+} \), which is in equilibrium with dissolved ammonia: \[ \text{NH}_4^{+} + \text{OH}^{-} \rightleftharpoons \text{NH}_3 + \text{H}_2\text{O} \]
Raising pH pushes this equilibrium to the right, converting more ammonium to gaseous ammonia, which readily escapes to the atmosphere, this volatilisation loss is exactly why liming and ammoniacal fertiliser applications are kept apart in field scheduling.
Since the reason describes the precise chemical pathway causing the assertion's outcome, both statements are true and R explains A.