The correct answer is B. I, II, and IV.
- I. Seeds need moisture to germinate (true).
- II. Plants can absorb nutrients mostly in dissolved forms (true).
- III. It protects crops from frost (not primarily a function of irrigation).
- IV. It improves soil texture (true in the context of maintaining moisture and enabling better soil structure).
Thus, I, II, and IV are all valid points regarding how irrigation is helpful in crop production.