Longest carbon chain has to be chosen such that the functional group has the lowest number.
So, we start numbering from the carbon of aldehydic group (−CHO). Thus, there are 5 carbons in the longest chain.
At C-2, ethyl group and at C-3, methyl group is present. The suffix used for aldehydes is "al".
Therefore, the IUPAC name is: 2-ethyl-3-methyl-pentanal.