Step 1: Understanding the Concept:
Auscultation of the heart in animals can reveal up to four physiological heart sounds.
The first ($S_1$) and second ($S_2$) heart sounds are easily audible in all domestic species, corresponding to closure of the AV valves and semilunar valves, respectively.
The third ($S_3$, ventricular filling) and fourth ($S_4$, atrial contraction) heart sounds are low-frequency diastolic sounds.
Whether these sounds are audible depends on the size of the animal, heart rate, and chest wall thickness.
Detailed Explanation:
The fourth heart sound ($S_4$), also known as the atrial or presystolic heart sound, is produced by the vibration of the ventricular walls during atrial contraction.
It is commonly audible in large animals with slow resting heart rates, where there is a sufficient diastolic interval separating atrial and ventricular systole.
In healthy adult horses (equines), the fourth heart sound is regularly heard immediately preceding $S_1$ and is considered a normal physiological finding.
Similarly, in large ruminants such as cattle (particularly young cattle with thinner chest walls), the slow heart rate and cardiac size allow $S_4$ to be resolved during auscultation.
In smaller animals or species with rapid heart rates, such as pigs and sheep, the brief diastolic period and rapid cardiac cycles mask the low-frequency $S_4$, making it inaudible under normal conditions.
Step 2: Final Answer:
The fourth heart sound is audible in young cattle and equines, corresponding to Option (B).