Concept:
Different alcoholic beverages contain varying percentages of alcohol depending on their method of preparation (fermentation or distillation).
Step 1: Rum (A).
Rum is a distilled alcoholic beverage and contains a high percentage of alcohol, typically around 40–60%.
Thus, A $\rightarrow$ III (51–59%).
Step 2: Port (B).
Port wine is a fortified wine containing moderate alcohol levels, typically around 20–30%.
Thus, B $\rightarrow$ I.
Step 3: Champagne (C).
Champagne is a sparkling wine with alcohol content around 10–13%.
Thus, C $\rightarrow$ IV.
Step 4: Beer (D).
Beer is a fermented beverage with low alcohol content, typically 2–5%.
Thus, D $\rightarrow$ II.
Step 5: Final matching.
\[
A-III,\quad B-I,\quad C-IV,\quad D-II
\]
Final Conclusion:
Hence, the correct answer is option (2).