Concept:
Ionic crystals are formed due to electrostatic attraction between positive and negative ions.
Step 1: Check Assertion.
The assertion says cohesive energy is mainly due to magnetostatic interaction.
This is incorrect. Ionic crystal cohesive energy is mainly due to electrostatic or Coulomb interaction.
\[
A \text{ is not correct}
\]
Step 2: Check Reason.
Ionic crystal energy can be calculated using the point charge model, where ions are treated as point charges.
\[
R \text{ is correct}
\]
Step 3: Final conclusion.
Assertion is incorrect, but Reason is correct.
\[
\therefore \text{Correct Answer is (D)}
\]