Step 1: Understanding the Concept
In the foetus the ductus arteriosus joins the pulmonary trunk to the aortic arch, bypassing the lungs.
Step 2: Check the Assertion
After birth it closes into the ligamentum arteriosum, which still connects the two, so (A) is true.
Step 3: Check the Reason
Fossa ovalis is a depression left by the closed foramen ovale in the interatrial septum, so (R) is false.
Final Answer:
(A) is true but (R) is false.
\[ \boxed{\text{(C) }\text{(A) is true but (R) is false.}} \]