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Q. Assertion : For the change, $H_2O_{(l)} \to H_2O_{(s)}$, $\Delta H = \Delta U$.
Reason : No enthalpy change is involved in this process.

Thermodynamics

Solution:

For the change, $H_2O_(l) \to H_2O_{(s)}$, there is negligible change in volume.
$\therefore P \Delta V = \Delta n_gRT \approx 0$
Now, substituting the above value in eqn
$\Delta H = \Delta U + \Delta n_gRT$
we get, $\Delta H = \Delta U$.