Concept:
Genome size varies greatly among organisms. Higher organisms usually have larger genomes than bacteria, but genome size is not always directly proportional to organism complexity.
Step 1: Match bacteria.
Bacterial genomes are comparatively small and may contain only a few million nucleotide pairs.
\[
D \rightarrow III
\]
Step 2: Match birds.
Bird genomes are commonly around a few billion base pairs, close to \(2000\) million nucleotide pairs.
\[
A \rightarrow IV
\]
Step 3: Match reptiles.
Reptiles may have comparatively larger genomes, around \(4500\) million nucleotide pairs.
\[
B \rightarrow I
\]
Step 4: Match sponges.
Sponges have smaller eukaryotic genomes compared to many vertebrates, around \(100\) million nucleotide pairs.
\[
C \rightarrow II
\]
Therefore, the correct matching is:
\[
A-IV,\ B-I,\ C-II,\ D-III
\]
\[
\therefore \text{Correct Answer is (C)}
\]