Well all animals are known for their characteristics so are placed in specific groups that match with their characteristics. Hope this helped :)
The answer is B because:
Cell walls are made of cellulose and proteins (hence II).
Animal cells don't have cell walls (only cell membrane) but plant cells do so IV
They must be semipermeable since materials for example carbon dioxide and water for photosynthesis have to go into the cell <em>some</em> way.