The correct answer is watching.
The sentence should read: They are watching a TV program about whales.
This is because "are" is a form of the verb "to be," and when followed by an action verb, that verb typically takes the "-ing" form (the present participle) to indicate a continuous action.
اذا كان لديك إجابة افضل او هناك خطأ في الإجابة علي سؤال They are (watch-watching-watches) a TV program about whales اترك تعليق فورآ.