The correct matching of items in column A with those in column B is option 1: 1-2, II-4, III-l, IV-3.

In this matching, the diaphragm, which is a muscle involved in the process of breathing and is found in mammals including humans, is correctly matched with the chest cavity, which houses the lungs.

Fish, which are aquatic animals, have gills for respiration, and this is correctly matched with option 4.

Frogs, which are amphibians, are known to have the ability to breathe through their skin as well as their lungs, therefore they are matched with option 1.

Cockroaches, on the other hand, have spiracles for respiration, which are small holes on their body, and this is correctly matched with option 3.

Hence, the correct answer is option 1.