Step 1: Recall the main radiometric dating systems used in geology.
Radiometric dating relies on a radioactive parent isotope decaying at a fixed rate into a stable daughter isotope. Each dating system has its own correct parent-daughter pair, and geologists must know these pairs to date rocks correctly.
Step 2: Check option (A), the Rb-Sr system.
In the rubidium-strontium system, radioactive rubidium-87 decays by beta decay into strontium-87, not strontium-86. Strontium-86 is a separate, stable, non-radiogenic isotope of strontium used as the reference isotope in Rb-Sr dating, not the daughter product. So option (A) is incorrect.
Step 3: Check option (B), the Sm-Nd system.
In the samarium-neodymium system, radioactive samarium-147 decays by alpha decay into neodymium-143. This is the correct parent-daughter pair used in Sm-Nd dating of old igneous and metamorphic rocks. So option (B) is correct.
Step 4: Check option (C), the U-Pb system with U-235.
Uranium-235 belongs to the actinium decay series and decays through a chain of steps into lead-207, not lead-206. Lead-206 is instead the end product of the uranium-238 decay series. So option (C) is incorrect.
Step 5: Check option (D), the U-Pb system with U-238.
Uranium-238 belongs to the uranium decay series and decays through a long chain into lead-206, not lead-207. The daughter isotope given here actually belongs to the uranium-235 chain. So option (D) is incorrect.
Step 6: Final answer.
Only the samarium-neodymium pair is written correctly among the four options.
\[ \boxed{^{147}Sm \rightarrow\ ^{143}Nd} \]