Concept:
Reciprocal lattices are important in crystallography and diffraction.
Step 1: Check Assertion.
The reciprocal lattice of face centered cubic lattice is body centered cubic lattice.
\[
fcc \rightarrow bcc
\]
So,
\[
A \text{ is correct}
\]
Step 2: Check Reason.
The reciprocal lattice of body centered cubic lattice is face centered cubic lattice.
\[
bcc \rightarrow fcc
\]
So,
\[
R \text{ is also correct}
\]
Step 3: Check explanation.
Reason gives the reverse reciprocal relation. It is correct, but it does not directly explain why the reciprocal lattice of fcc is bcc.
\[
R \text{ is not the correct explanation of } A
\]
\[
\therefore \text{Correct Answer is (B)}
\]