The fundamental cut-set matrix is given as,
Draw the oriented graph of the network.
The graph has seven branches and four fundamental cut-sets:
Cut-set-1: [1, 5]
Cut-set-2: [2, 5, 7]
Cut-set-3: [3, 6, 7]
Cut-set-4: [4, 6]
So, the oriented graph is as shown in figure.