The correct options are
A 12÷4
D 7 - 5
Whole numbers are not closed under subtraction and division. So not all the divisions and subtractions of whole numbers results in a whole number.
Whole numbers are {0,1,2,3,...}
I. 12÷4=3 , a whole number
II. 0 - 3 = -3, not a whole number
III. 5÷2=2.5, not a whole number
IV. 7 - 5 = 2, a whole number