Concept:
Many coenzymes are derived from vitamins:
• Coenzyme A → Pantothenic acid (Vitamin B$_5$)
• FAD → Riboflavin (Vitamin B$_2$)
• Thiamine pyrophosphate → Vitamin B$_1$ (Thiamine)
• NAD$^+$ → Niacin (Vitamin B$_3$)
Step 1: Matching each compound.
• Coenzyme A → Pantothenic acid → II • FAD → Riboflavin → I • Thiamine pyrophosphate → Vitamin B$_1$ → IV • NAD$^+$ → Niacin → III Step 2: Writing the correct combination.
\[
A \rightarrow II,\quad B \rightarrow I,\quad C \rightarrow IV,\quad D \rightarrow III
\]
Thus, the correct option is (B).