Concept:
Different animals have specific terminology for the act of giving birth. Matching these terms correctly is essential in animal husbandry.
Step 1: Act of giving birth (A)
• General term applicable to all animals.
Thus, A $\rightarrow$ I.
Step 2: Kidling (B)
• Refers to birth in goats.
Thus, B $\rightarrow$ V.
Step 3: Calving (C)
• Refers to birth in cattle.
Thus, C $\rightarrow$ IV.
Step 4: Foaling (D)
• Refers to birth in horses.
Thus, D $\rightarrow$ III.
Step 5: Whelping (E)
• Refers to birth in dogs.
Thus, E $\rightarrow$ II.
Final Matching:
\[
A-I,\; B-V,\; C-IV,\; D-III,\; E-II
\]
\[
\boxed{\text{Option (A)}}
\]