Concept:
Vaccines can be inactivated by physical or chemical methods. However, the method should preserve antigenic structure so that the immune system can recognize it.
Step 1: Check Assertion (A).
Heat inactivation is not generally preferred for vaccines because heating can damage the antigenic proteins.
\[
A \text{ is incorrect}
\]
Step 2: Check Reason (R).
Heat can cause extensive denaturation of proteins. Denaturation changes the structure of proteins and may destroy important antigenic sites.
\[
R \text{ is correct}
\]
Step 3: Final conclusion.
Since heat can denature proteins, heat inactivation is not generally performed as the preferred method for vaccine preparation.
Therefore:
\[
(A) \text{ is not correct but } (R) \text{ is correct}
\]
\[
\therefore \text{Correct Answer is (D)}
\]