Final answer:
The best matching analogy is e. helicopter : aircraft, as it portrays a similar categorical relationship with differing functionalities like the wings of penguins for swimming and seagulls for flying, with helicopters being able to hover and airplanes needing runways.
Step-by-step explanation:
The best matching analogy to represent a similar relationship as the given example of a penguin and a seagull, both of which have wings but use them differently, would be option e. helicopter : aircraft. This is because both helicopters and other aircraft belong to the same broad category, but they have different functionalities and methods of operation. Similar to the way penguins use wings to swim and seagulls use wings to fly, helicopters and airplanes are both types of aircraft that navigate the sky in distinct ways.
Helicopters can hover and have vertical takeoff and landing (VTOL) capabilities, while airplanes require a runway for takeoff and landing and fly at high speeds over long distances.