Answer: C
The assertion is true (pKa 3.25 against 4.37) and is caused by the ortho effect: the two ortho methyl groups twist COOH out of the ring plane, cutting off conjugation of the carboxyl with the ring and so raising acidity. The reason is false: electron-donating methyl groups destabilise, not stabilise, a carboxylate ion, so by themselves they would weaken the acid. Hence A is true but R is false.