Out of the following pairs,which one does not have identical dimensions?

$A$ temperature difference can generate $e.m.f.$ in some materials. Let $S$ be the $e.m.f.$ produced per unit temperature difference between the ends of a wire,$\sigma$ the electrical conductivity and $\kappa$ the thermal conductivity of the material of the wire. Taking $\text{M, L, T, I}$ and $K$ as dimensions of mass,length,time,current and temperature,respectively,the dimensional formula of the quantity $Z=\frac{S^2 \sigma}{\kappa}$ is :-

Which pair has the same dimensions?

If $\varepsilon_0$ is the permittivity of free space and $E$ is the electric field,then $\varepsilon_0 E^2$ has the dimensions

If $M =$ mass,$L =$ length,$T =$ time,and $I =$ electric current,then the dimensional formula for electrical resistance $R$ is:

Dimensional formula for torque is