We match each physical quantity with its SI unit.

A. Torque

Torque is given by: $\tau = rF$ Its SI unit is: $\text{N}\cdot\text{m}$ So, $A \to III$

B. Stress

Stress is force per unit area: $\text{Stress} = \frac{F}{A}$ Unit: $\frac{\text{N}}{\text{m}^2} = \text{N m}^{-2}$ So, $B \to IV$

C. Latent Heat

Here latent heat means specific latent heat, i.e. heat required per unit mass. Unit: $\text{J kg}^{-1}$ Since, $1\,\text{J} = 1\,\text{N m}$ we keep the standard form: $C \to II$

D. Power

Power is rate of doing work: $P = \frac{W}{t}$ Unit: $\frac{\text{J}}{\text{s}} = \frac{\text{N m}}{\text{s}} = \text{N m s}^{-1}$ So, $D \to I$

Therefore the correct matching is: $A-III,\; B-IV,\; C-II,\; D-I$

Comparing with the options, this is Option B.