Which pair has the same dimensions?

The dimensions of power are

The dimensional formula of a physical quantity represented by $\frac{e^2}{4 \pi \varepsilon_0 \hbar}$ is (where $e$ is the charge of an electron,$\varepsilon_0$ is the permittivity of free space,and $\hbar$ is the reduced Planck's constant). Note: The expression $\frac{e^2}{4 \pi \varepsilon_0 \hbar}$ is equivalent to the fine-structure constant $\alpha$ multiplied by the speed of light $c$.

$Assertion$ : The dimensional formula for relative velocity is the same as that of the change in velocity.
$Reason$ : Relative velocity of $P$ with respect to $Q$ is the ratio of the velocity of $P$ and that of $Q$.

Of the following,the pair of physical quantities not having the same dimensional formula is

Which of the following pairs has the same dimensions?