Step 1: Energy yield from glucose vs palmitic acid
- Glucose (6 carbons) produces $\approx$ 30–32 ATP after complete oxidation $⇒$ $\approx 5.2$ ATP per carbon.
- Palmitic acid (16 carbons) produces $\approx$ 106 ATP after complete oxidation $⇒$ $\approx 6.6$ ATP per carbon.
Thus, Assertion [a] is true.
Step 2: Reduction state of carbons
- Carbons in fatty acids like palmitic acid are mostly in the reduced (–CH$_2$–) state.
- Carbons in glucose are partially oxidized (due to hydroxyl groups).
- More reduced carbons release more electrons during oxidation, generating more ATP.
Thus, Reason [r] is true and directly explains [a].
Therefore, the correct answer is (A).