Step 1: Examine the assertion.
B-DNA is the predominant and most stable form of DNA under normal physiological conditions.
Hence,
\[
\boxed{\text{Assertion [A] is true}.}
\]
Step 2: Examine the reason.
B-DNA possesses one major groove and one minor groove.
Thus,
\[
\boxed{\text{Reason [R] is true}.}
\]
Step 3: Establish the relationship.
Although B-DNA has major and minor grooves, this fact does not explain why it is the most stable DNA form under physiological conditions.
Therefore,
\[
\boxed{
\text{Both [A] and [R] are true, but [R] is not the correct explanation of [A].}
}
\]
Hence,
\[
\boxed{(B)}
\]
is the correct answer.