The correct option is D (II) and (IV) are C-3 epimers
When there is a change in configuration at only one chiral centre in a pair of molecule, this pair is called as epimers.
(I) and (II) are C-2 epimers
(II) and (III) are C-4 epimers
(II) and (IV) are C-3 epimers
(I) and (IV) are not epimers because more than one chiral centre has change in configuration. Similarly (I) and (III) are not epimers.
Trick: MAGI; for remembering epimers of glucose.
M-mannose; epimer at C−2
A-allose; epimer at C−3
G-galactose; epimer at C−4
I-Idose; epimer at C−5