Concept:
First law of thermodynamics:
\[
Q=\Delta U+W
\]
where:
\[
Q=\text{heat supplied}
\]
\[
\Delta U=\text{change in internal energy}
\]
\[
W=\text{work done by system}
\]
Step 1: Heat absorbed during melting.
Latent heat of fusion:
\[
Q=80\,cal
\]
Step 2: Understand work interaction.
During melting, volume decreases slightly for ice-water transition.
Hence external work is done on the system.
Therefore:
\[
W<0
\]
So,
\[
\Delta U=Q-W
\]
Since \(W\) is negative,
\[
\Delta U>Q
\]
Thus:
\[
\Delta U>80\,cal
\]
Hence both Assertion and Reason are true and Reason correctly explains Assertion.