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Q.Assertion (A): An alpha particle is moving towards a gold nucleus. The impact parameter is maximum for the scattering angle of 180°.
Reason (R): The impact parameter in an alpha particle scattering experiment does not depend upon the atomic number of the target nucleus.
(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) Both A and R are false.

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Impact parameter b=Ze2cot⁡(θ/2)4πϵ0Eb=\dfrac{Ze^2\cot(\theta/2)}{4\pi\epsilon_0 E} is minimum (zero) for a head-on collision (θ=180∘\theta=180^\circ), not maximum -- Assertion (A) is false. The same formula shows bb depends directly on ZZ (the atomic number), so Reason (R) is also false. Option (D).

Impact parameter in Rutherford scattering

The impact parameter bb (perpendicular distance between the incident alpha particle's initial path and the nucleus) is related to the scattering angle θ\theta by

b=Ze2cot⁡(θ/2)4πϵ0E,b=\frac{Ze^2\cot(\theta/2)}{4\pi\epsilon_0 E},

where ZZ is the atomic number of the target nucleus and EE is the alpha particle's kinetic energy.

b=Ze24πϵ0Ecot⁡(θ2)b=\frac{Ze^2}{4\pi\epsilon_0 E}\cot\left(\frac{\theta}{2}\right) …

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