Step 1: Understanding the Concept:
The bursa of Fabricius is the primary lymphoid organ responsible for B-cell maturation in birds.
Bursectomy performed late in embryonic development affects the production of different classes of immunoglobulins.
Detailed Explanation:
Assertion A:
Birds bursectomized on embryonic days 18--20 retain the ability to synthesize IgM because B cells acquire competence for IgM production before hatching.
However, IgG and IgA production is markedly impaired due to the absence of normal bursal maturation.
Therefore, Assertion A is true.
Reason R:
The ability to produce IgM develops around the 14th day of embryonation.
Thus, even after bursectomy at 18--20 days, previously committed B cells can still synthesize IgM.
Hence, Reason R is true.
Step 2: Relationship between Assertion and Reason:
The early acquisition of IgM-producing competence directly explains why late embryonic bursectomy results in the synthesis of IgM only.
Therefore, the Reason correctly explains the Assertion.
Step 3: Final Answer:
Both Assertion A and Reason R are true, and R is the correct explanation of A.
\[
\boxed{(A) Both A and R are true and R is the correct explanation of A.
\]