$A$ -Spermatids formed from secondary spermatocytes.

$R$ -The spermatids are transformed into spermatozoa by the process called spermiogenesis.

• A

  $A$ and $R$ correct

• B

  $A$ and $R$ incorrect

• C

  $A$ -correct, $R$ -incorrect

• D

  $A$ -incorrect, $R$ -correct