Reason (R): Mass of a body may be less than unity.
Solution:
Thermal capacity is \(C = mc\), where \(m\) is mass and \(c\) is specific heat. If \(m < 1\) (e.g., in kg), then \(c\) will be numerically greater than \(C\). Thus, (A) is true. (R) states mass can be less than unity, which is true and correctly explains (A).
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