Step 1: Concept
Gram equivalent weight is calculated as the atomic or molecular weight divided by the valence of the ion.
Step 2: Meaning
A. Phosphate $(HPO_{4})^{-2}$ has a molecular weight of ~96; with valence 2, Eq Wt is 48. B. Bicarbonate $(HCO_{3})^{-1}$ has a molecular weight of ~61; with valence 1, Eq Wt is 61. C. Calcium $(Ca)^{+2}$ has an atomic weight of 40; with valence 2, Eq Wt is 20. D. Potassium $(K)^{+1}$ has an atomic weight of 39; with valence 1, Eq Wt is 39.
Step 3: Analysis
Matching the values: A-III (48), B-IV (61), C-II (20), and D-I (39).
Step 4: Conclusion
The correct matching sequence is A-III, B-IV, C-II, D-I.
Final Answer: (B)