In this question, we are given a list of celestial bodies (List-I) and a list of Roman gods (List-II). We need to match each celestial body with its corresponding Roman god.

Let`s analyze each option:

Option 1 (A-3, B-1, C-4, D-2): According to this option, Mercury corresponds to the god of the sea, Pluto corresponds to the god of the underworld and death, Mars corresponds to the god of war, and Neptune corresponds to the god of commerce, eloquence, and skill. This option does not match the correct celestial bodies with their corresponding Roman gods.

Option 2 (A-2, B-4, C-1, D-3): According to this option, Mercury corresponds to the god of commerce, eloquence, and skill, Pluto corresponds to the god of war, Mars corresponds to the god of the sea, and Neptune corresponds to the god of the underworld and death. This option also does not match the correct celestial bodies with their corresponding Roman gods.

Option 3 (A-3, B-4, C-1, D-2): According to this option, Mercury corresponds to the god of the sea, Pluto corresponds to the god of the underworld and death