The statement in Assertion (A) that the same face of the Moon is always presented to the Earth is true. This phenomenon is known as tidal locking or synchronous rotation where an astronomical body (like the Moon) takes the same amount of time to rotate around its own axis as it takes to revolve around its partner body (like the Earth).

However, Reason (R) is false. The Moon takes about 27.3 days to rotate about its axis and to orbit the Earth. This is a little more than 23 days stated in the reason.

Option 1 and 2 are not correct because Reason (R) is not true and hence cannot be the correct or incorrect explanation of Assertion (A). Option 4 is false because the Assertion (A) is true but Reason (R) is false. Therefore, Option 3: `A is true but R is false` is the correct answer.