Matching the tissue types with their corresponding benign tumors:
(A) Skeletal muscle: Benign tumors of skeletal muscle are called rhabdomyomas (IV).
(B) Smooth muscle: Benign tumors of smooth muscle are called leiomyomas (III). These are commonly found in the uterus (fibroids).
(C) Totipotent cells: Totipotent cells, such as the zygote, have the ability to differentiate into all cell types of an organism, including extraembryonic tissues. Tumors arising from totipotent cells that contain tissues derived from all three germ layers (ectoderm, mesoderm, and endoderm) are called teratomas (II).
(D) Adipose tissue: Benign tumors of adipose tissue (fat) are called lipomas (I).
Therefore, the correct matching is (A)-(IV), (B)-(III), (C)-(II), (D)-(I).