You observe organisms dying. In your opinion,which of the following statements provides the scientific explanation for this?

Which of the following statements is incorrect?

The first step of taxonomy is ....

Statement $A$: The number of individuals of each species remains limited due to death.
Reason $R$: Due to death,the materials forming the body of living organisms return to the environment.
Which option is correct for Statement $A$ and Reason $R$?

$S$ Statement: Reproduction leads to an increase in the number of organisms.
$R$ Reason: In reproduction,organisms produce new individuals similar to themselves upon reaching maturity.
$(a)$ Both $S$ and $R$ are true,and $R$ is the correct explanation of $S$.
$(b)$ Both $S$ and $R$ are true,but $R$ is not the correct explanation of $S$.
$(c)$ $S$ is true and $R$ is false.
$(d)$ $S$ is false and $R$ is true.

Through which science do we understand the composition of non-living components?