Step 1: Brown rot fungi break down wood using a set of cellulolytic and hemicellulolytic enzymes that attack the carbohydrate part of wood, confirming Assertion (A).
Step 2: These fungi lack the enzyme system needed to break lignin, so lignin is left behind largely unchanged, and this leftover lignin gives the decayed wood its brittle, brown, cracked appearance, confirming Reason (R) and explaining why (A) happens.
Step 3: Since (R) correctly accounts for the mechanism in (A), the answer is option 1.