Step 1: Understanding the Concept:
Plants are classified into $\text{C}_3$, $\text{C}_4$, or CAM groups based on their primary carbon fixation pathway and anatomical adaptations (such as Kranz anatomy).
Step 2: Detailed Explanation:
- Assertion (A) is false: Sorghum (Sorghum bicolor) is a highly efficient, drought-tolerant, tropical C4 grass, not a C3 plant.
- Reason (R) is true: In C4 plants like Sorghum, initial carbon fixation occurs in the mesophyll cells. The primary $\text{CO}_2$ acceptor is Phosphoenolpyruvate (PEP), which is a 3-carbon molecule. This carboxylation is catalyzed by the enzyme PEP carboxylase, forming oxaloacetate (a 4-carbon compound).
Thus, Assertion (A) is false, but Reason (R) is true.
Step 3: Final Answer:
The correct option is (D).