Given below are two statements, one is labelled as Assertion A and the other is labelled as Reason R.
Assertion A: 

can be subjected to Wolff-Kishner reduction to give 

Reason R: Wolff-Kishner reduction is used to convert 

into 

Assertion A: Acyl chlorides can be subjected to Wolff-Kishner reduction.

This is False. Wolff-Kishner reduction requires treatment with hydrazine (NH$$_2$$NH$$_2$$) and strong base (KOH/NaOH) at high temperature. Acyl chlorides would react with hydrazine to form acid hydrazides rather than undergo the intended carbonyl reduction.

Reason R: Wolff-Kishner reduction converts C=O to CH$$_2$$.

This is True. The Wolff-Kishner reduction specifically reduces the carbonyl group to a methylene group (-CH$$_2$$-) through formation and decomposition of a hydrazone intermediate.

A is false but R is true.