Alternate approach — Crop duration and rooting depth reasoning:
Water requirement broadly scales with a crop's growing-season length and rooting depth. Sugarcane is a long-duration, deep-rooted crop grown under near-continuous irrigation, so it demands the highest seasonal water use. Rice is grown under standing/ponded water for most of its shorter duration, giving a high but lower requirement. Wheat is a shorter-duration, moderately deep-rooted crop needing only a few critical irrigations. Spinach is a short-duration, shallow-rooted leafy vegetable requiring frequent but small irrigations, giving the lowest total requirement.
Ranking the crops by season length and irrigation intensity reproduces the same water-requirement figures as List-II, confirming option (A)-(I), (B)-(II), (C)-(III), (D)-(IV).