Step 1: Concept
Crystal Field Theory (CFT) and electron configuration of octahedral complexes.
Step 2: Meaning
Determine high-spin vs. low-spin based on ligand field strength.
Step 3: Analysis
$Mn^{3+}$ ($d^4$): $[MnCl_6]^{3-}$ (weak field, $t_{2g}^3 e_g^1$, III). $[Mn(CN)_6]^{3-}$ (strong field, $t_{2g}^4 e_g^0$, IV).
$Fe^{2+}$ ($d^6$): $[Fe(CN)_6]^{4-}$ (strong field, $t_{2g}^6 e_g^0$, II).
$Co^{3+}$ ($d^6$): $[CoF_6]^{3-}$ (weak field, $t_{2g}^4 e_g^2$, I).
Step 4: Conclusion
Matches are A-III, B-IV, C-II, D-I.
Final Answer: (B)