Q. Assertion (A): Boron has a smaller first ionization enthalpy than beryllium
Reason (R): The penetration of a electron to the nucleus is more than the electron hence electron is more shielded by the inner core of electrons than the electrons.

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Solution:

Assertion Electronic configuration of boron is So, in first ionisation or removal will take place from unpaired -electron. Whereas that of Be will be from paired -electrons which requires more energy.
Electronic configuration of
So, the Assertion is a correct statement.
Reason -orbital is being symmetrical in shape (spherical), it shields nuclear force (nuclear charge) strongly. So, -electron of is experiences lesser nuclear attractive force for ionisation. As a result, or Be
So, the Reason is correct explanation for Assertion.