(A) Acetic acid does not give a haloform test. 

(R) Acetic acid has no hydrogen.

Aldehydes and ketones can be tested for the presence of a CH₃CO group using haloform.

${\text{CH}}_{\text{3}}{\text{COR + 3I}}_{\text{2}}{\text{+ 4OH}}^{\text{-}}\to {\text{CHI}}_{\text{3}}{\text{ + RCOO}}^{\text{-}}{\text{+ 3I}}^{\text{-}}{\text{ + 3H}}_{\text{2}}\text{O}$

Because acetic acid behaves as an acid in the presence of OH ions and does not create a CHX₃ haloform, it does not undergo the haloform reaction. Therefore, the assertion is correct.

Since acetic acid has three alpha hydrogens, the reason is incorrect.

Hence , Option C is correct.