Step 1: Recall Spinal Nerve Counts:
Humans have 31 pairs of spinal nerves:
Cervical nerves (C): 8 pairs ($C1-C8$). Note: There are 7 cervical vertebrae but 8 nerves.
Thoracic nerves (T): 12 pairs ($T1-T12$).
Lumbar nerves (L): 5 pairs ($L1-L5$).
Sacral nerves (S): 5 pairs ($S1-S5$).
Coccygeal nerves (Co): 1 pair ($Co1$).
Step 2: Matching:
A. Cervical nerves $\rightarrow$ V. 8 pairs.
B. Thoracic nerves $\rightarrow$ III. 12 pairs.
C. Lumbar nerves $\rightarrow$ I. 5 pairs.
D. Coccygeal nerves $\rightarrow$ II. 1 pair.
Step 3: Conclusion:
The sequence is A-V, B-III, C-I, D-II. Matches Option (A).