The spelling of the word "TARU" can be explained using IPA phonetic transcription. The first sound, "t", is a voiceless alveolar plosive represented by the symbol /t/. The second sound, "a", is a low back vowel represented by the symbol /a/. The third sound, "r", is an alveolar approximant represented by the symbol /r/. Finally, the fourth sound, "u", is a high back rounded vowel represented by the symbol /u/. Therefore, the transcription for "TARU" is /tɑru/.