The correct answer is A. .wav files and .mid files.
.wav files are waveform audio files, which are the most common type of sound file. They are uncompressed, which means they take up a lot of space, but they also have the best sound quality. .mid files are MIDI files, which are a type of digital music file that stores musical notes and instrument sounds. They are smaller than .wav files, but they also have lower sound quality.
.gif files are graphics interchange format files, which are a type of image file. They are often used for animated images, but they can also be used for static images. .jpg files are JPEG files, which are a type of image file that is compressed to save space. They are often used for web images, but they can also be used for print images.
.gif files and .jpg files are not sound files, so they cannot be added to a PowerPoint presentation as sound effects.