Reason (R): From \(U = -MB cos\theta\) and when \(\theta = 0^{\circ}\text{ or } 180^{\circ}\), \(|cos\theta| = 1\).
Solution:
Assertion (A) is false. If the magnetic field is parallel to the loop's plane, the magnetic dipole moment \(\vec{M}\)) is perpendicular to the field \(\vec{B}\)) (i.e., \(\theta = 90^{\circ}\)). Potential energy is \(U = -MB cos(90^{\circ}) = 0\), which is not maximum. Maximum potential energy is \(+MB\) when \(\theta = 180^{\circ}\). Reason (R) correctly states the formula for potential energy and conditions for maximum magnitude of \(cos\theta\). Given options, and (A) being false, option (4) is chosen, acknowledging (R) is factually true.
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