(1)
⇒ ∠A = ∠C
⇒ AB = BC = x (say)
[? In a triangle, sides opposite to equal angles are equal]
[where AB is perpendicular (opposite side) and BC is base (adjacent side)]
Hence, assertion A is true.

Also reason (R) is true and represents a fact (that for an angle of 45° in a right triangle, the opposite side equals the adjacent side), supporting assertion (A), so it correctly explains the assertion (A).