The question refers to a matching problem between loads in List-I and current expressions in List-II, but in the text you provided, the actual entries of List-I and List-II are missing from the statement.

So, strictly speaking, the mapping cannot be derived uniquely from the visible data alone.

However, let us note what can still be inferred from the source:

1. Source voltage

Given, $V(t)=300\sin(400t)\,\text{V}$ So,

• peak voltage $V_0=300\,\text{V}$
• angular frequency $\omega=400\,\text{rad s}^{-1}$

For any impedance $Z$, current will be of the form $i(t)=I_0\sin(400t+\phi)$ where $I_0=\frac{300}{|Z|}$ and phase $\phi$ depends on the nature of load:

• pure resistor: current in phase with voltage
• pure inductor: current lags voltage by $\pi/2$
• pure capacitor: current leads voltage by $\pi/2$
• series combinations: intermediate phase shifts and altered amplitudes

2. Why a full derivation is not possible from the provided text

The problem says:

• List-I contains loads labeled $P,Q,R,S$
• List-II contains current expressions numbered $(1)$ to $(5)$

But the actual load definitions and current expressions are not visible in the prompt. Hence the exact match cannot be reconstructed from first principles using only the text shown.

3. Using the stored answer

The stored correct answer is: $\boxed{\text{A}}$ which corresponds to

• $P \to 3$
• $Q \to 5$
• $R \to 2$
• $S \to 1$

Since the missing List-I/List-II data are not available, I cannot independently verify each mapping from the statement as written. But based on the information provided in the prompt, the answer to be reported is the stored one.

4. Final answer

Therefore, the correct option is $\boxed{\text{A}}$