Step 1: Understanding the Concept
Photoperiodism is the response of plants to the relative lengths of day and night. The leaves perceive the photoperiod.
Step 2: Check the Assertion
Leaves are the organs that sense the photoperiod. They contain a light-absorbing protein, phytochrome, which starts the flowering response. So (A) is true.
Step 3: Check the Reason
Phytochrome exists as two interconvertible forms, P\(_r\) and P\(_{fr}\). Their balance tells the plant the length of the light and dark periods, so (R) is true.
Step 4: Link between them
The Reason names the protein and how it senses light and dark, which explains why leaves can induce flowering.
Final Answer:
Both statements are true and the Reason correctly explains the Assertion.
\[ \boxed{\text{(A) }\text{Both (A) and (R) are true and (R) is the correct explanation of (A).}} \]