Step 1: A turn wrest plough (one-way or reversible plough) has a hinge that lets the plough bottom be rotated by about 180 degrees from right hand to left hand, so the operator always throws the furrow slice the same way while ploughing up and down a slope. This matches (IV).
Step 2: A disc plough, like a mouldboard plough, always turns the furrow slice to one side as it moves forward, so it moves all the soil towards the same side. This matches (I).
Step 3: A disc harrow (tandem type) has a front gang of discs angled one way and a rear gang angled the opposite way, so it throws soil out and then throws it back in, moving the soil in opposite directions. This matches (II).
Step 4: A vertical disc plough runs with discs set almost upright and cuts a thin furrow slice, used where only shallow ploughing is wanted, such as near tree roots. This matches (III).
Step 5: An off-set disc harrow is mounted to the side of the tractor on an extendable arm, letting it work under low hanging branches in orchards and vineyards. This matches (V).
So the correct matching is (A)-(IV), (B)-(I), (C)-(II), (D)-(III), (E)-(V), option 4.