Assertion (A) : Fatty acids should be apart of the balanced human diet. Reason (R) : The cells of the human body cannot synthesize any fatty acids.

Assertion is true: certain fatty acids are required dietary components because humans need linoleic acid (ω‑6) and α‑linolenic acid (ω‑3) for normal structure and function and these essential fatty acids must be obtained from food. Reason is false because human cells can synthesize many fatty acids (e.g., saturated and some monounsaturated fats) and can elongate/desaturate fatty acids; they are only unable to insert double bonds at the n‑6 and n‑3 positions (lack Δ12 and Δ15 desaturases), which makes LA and ALA essential but does not prevent all fatty acid synthesis [1]. Hence A true, R false.

Sources

1. [1] https://lpi.oregonstate.edu/mic/other-nutrients/essential-fatty-acids