The correct option is A hmta
In statement (iv), (v), (vi) and (viii), the common alphabet is 'S' and the common coded word is 'a'. So, 'S' is coded as 'a'.
In statement (i), (ii), (vii), (x) and (xi), the common alphabet is 'E' and the common coded letter is 't'. So, 'E' is coded as 't'.
In statement (v), (ix) and (xi), the common alphabet is 'N' and the common coded letter is 'm'. So, 'N' is coded as 'm'.
In statement (iv) and (viii), the common alphabet is 'UST' and the common coded letters are 'ain' not necessarily in the same order.
So, in statement (iv) 'D' is coded as 'e'.
In statement (ii), (v), (x) and (xi), the common alphabet is 'I' and the common coded letters is 'c'.
So, in statement (ii) 'W' is coded as 'h'.
Therefore, 'NEWS' is coded as 'mtha' or 'hmta'.
Hence, option (A) is the correct answer.