Assertion (A): Valves are present in the arteries.
Reason (R): Arteries carry oxygenated blood from heart to different body parts except pulmonary artery.

Options

A. Both A and R are true and R is the correct explanation of A.
B. Both A and R are true but R is NOT the correct explanation of A.
C. A is true but R is false.
D. A is false and R is true.

Explanation

### Step-by-Step Solution:

1. **Understanding the Assertion**: The assertion states that "Valves are present in the arteries." To evaluate this, we need to know the structure of arteries. Arteries are blood vessels that carry blood away from the heart.

2. **Analyzing the Presence of Valves**: It is important to note that arteries do not have valves. Valves are typically found in veins to prevent the backflow of blood, as veins carry blood back to the heart under lower pressure. Therefore, the assertion is **false**.

3. **Understanding the Reason**: The reason states that "Arteries carry oxygenated blood from the heart to different body parts except the pulmonary artery." This statement is partially true. Most arteries carry oxygenated blood, but the pulmonary artery is an exception as it carries deoxygenated blood from the heart to the lungs.

4. **Evaluating the Truth of the Reason**: Since the pulmonary artery does carry deoxygenated blood, the reason is **true**.

5. **Conclusion**: Now we can summarize our findings:
- The assertion is **false** (valves are not present in arteries).
- The reason is **true** (most arteries carry oxygenated blood, with the exception of the pulmonary artery).

6. **Final Answer**: Based on the evaluation, the correct option is that the assertion is false and the reason is true.