(c) (A) is true but (R) is false.
Assertion is correct — villi are finger-like projections richly supplied with blood vessels. However, the Reason is false — villi increase surface area for absorption of digested food, not for completing digestion.
The textbook clearly states: "The inner lining of the small intestine has numerous finger-like projections called villi which increase the surface area for absorption." Digestion is completed by intestinal enzymes in the intestinal juice — villi play no role in digestion itself. Examiners specifically test this distinction between absorption and digestion. Always check whether the Reason correctly explains the Assertion and is factually accurate.