In the OSI model:
- **Physical Layer** (A) deals with the transmission of **bits** (I).
- **Data Link Layer** (B) is responsible for the transmission of **frames** (II).
- **Network Layer** (C) is responsible for handling **packets** (IV).
- **Transport Layer** (D) deals with **TPDU** (III), or Transport Protocol Data Units.
Step 2: Conclusion.
Thus, the correct matching is **A - I, B - II, C - III, D - IV**.