Correct option is B
The correct matching is as follows:
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(A) Physical - (III) Tangible environment: Physical communication context refers to the physical surroundings or environment in which communication takes place, such as a room, setting, or space.
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(B) Cultural - (IV) Value system: Cultural context relates to the values, beliefs, and norms of a society or group, which influence communication.
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(C) Social and Psychological - (I) Group norms: Social and psychological context refers to the interpersonal relationships and psychological factors like emotions, attitudes, and social expectations, including group norms.
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(D) Temporal - (II) Sequential positioning: Temporal context refers to the timing or sequence of events in communication, often influencing the structure and understanding of the message.