Solution:
Assertion (A) is true. Gravitational potential at the center of a uniform solid sphere is finite (e.g., \( -frac{3}{2} frac{GM}{R} \)), hence potential energy is non-zero. Reason (R) is true. Due to symmetry, the net gravitational field at the Earth's center is zero. However, zero field does not directly explain non-zero potential energy. Thus, (R) is not the correct explanation of (A).
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