Step 1: Understanding the Concept:
Granular materials exhibit shear strength and frictional resistance that can be represented by the angle of internal friction and the static angle of repose.
Step 3: Detailed Explanation:
1.
Assertion (A): For dry or moderately moist cohesionless granular materials (like grains), the angle of repose is practically equal to the angle of internal friction of the material. Thus, Assertion (A) is true.
2.
Reason (R): By definition, the coefficient of friction (\(\mu\)) is equal to the tangent of the angle of friction (\(\phi\)):
\[ \mu = \tan\phi \]
Solving for the angle:
\[ \phi = \tan^{-1}(\mu) \quad (\text{arctangent of the coefficient}) \]
The statement incorrectly states that the angle is equal to the "tangent of the coefficient of friction" (\(\phi = \tan\mu\)), which is mathematically incorrect and conceptually invalid. Thus, Reason (R) is false.
Step 4: Final Answer:
The correct option is 3, which corresponds to (A) is true but (R) is false.