Step 1: Break roll belongs to wheat milling. In a flour mill, the break system uses corrugated break rolls to open the wheat kernel and separate bran from endosperm, so (C) pairs with (IV) Wheat milling.
Step 2: CFTRI method is a dehusking treatment developed by the Central Food Technological Research Institute for pulses. It uses an oil and water pretreatment before milling to loosen the husk and raise recovery, so (D) pairs with (I) Pulse milling.
Step 3: Deep bin and shallow bin are storage structure categories, and each uses a different pressure theory for wall design. Janssen's equation accounts for wall friction building up over a long grain column, which becomes significant only when the bin is deep. So (A) Deep bin pairs with (II) Janssen.
Step 4: Rankine's theory comes from classical earth pressure theory, used when the height to diameter ratio is small and wall friction is not the dominant factor. That fits (B) Shallow bin, pairing with (III) Rankine.
Step 5: Putting all four pairs together, (A)-(II), (B)-(III), (C)-(IV), (D)-(I), which is option 3.
Why the others fail: Options 1 and 2 swap deep and shallow bin pairing with Janssen and Rankine incorrectly. Option 4 gets the bin pairing right but swaps break roll and CFTRI method between wheat milling and pulse milling.