The first IE of Be is greater than that of B because Be has stable complete electronic configuration (1s22s2), which require more energy to remove the first electron from its valence shell, whereas, B has electronic configuration 1s22s23s1 which require lesser energy than that of Be. In atoms with more than one electron, 2s-orbital is lower in energy than 2p-orbital. So, A is true, but R is false.