Instead of matching each ISO number to its use from memory in one pass, use scope based elimination on the answer choices themselves.
Define the four ISO numbers as a set $S = \{14001, 14020, 14040, 14060\}$ and the four usage descriptions as $U = \{i, ii, iii, iv\}$. We need the bijection $f: S \to U$ that reflects the real scope of each standard.
First fix $f(14040)$. The number 14040 is the single most recognized ISO code among environmental professionals for Life Cycle Assessment, since the entire 14040-14049 sub-series is devoted to LCA methodology. So $f(14040) = iv$ is certain, which immediately eliminates options (A) and (C), since both pair 14040 with something other than (iv).
Now compare the two remaining candidates, options (B) and (D). Option (D) pairs 14001 with (iv) life cycle assessment procedure, but 14001 does not deal with LCA methodology at all, it deals with the EMS framework itself, so option (D) is inconsistent. Option (B) pairs 14001 with (ii) evaluation of an EMS, matching the certifiable, auditable Requirements nature of ISO 14001, and pairs 14020 with (i) environmental labeling, matching the Environmental labels and declarations title of that sub-series exactly.
By matching the most confidently known code first and testing the remaining pairs for internal consistency, we arrive at:
\[ f(14001) = ii, \quad f(14020) = i, \quad f(14040) = iv, \quad f(14060) = iii \]
\[\boxed{\text{Answer: (B) (P)-(ii); (Q)-(i); (R)-(iv); (S)-(iii)}}\]