The correct option is A kgy
In statement (iv), there are two alphabet 'N' and correspondingly two coded letters 'k'. So, 'N' is coded as 'k'.
In statement (iv) and (v), the common alphabet is 'E' and the common code letter is 'g'. So, 'E' is coded as 'g'.
In statement (i) and (ii), the common alphabet is 'S' and the common code letter is 'x'. So, code for letter 'S' is 'x'.
Also, in statement (i), 'T' is coded as 'y'.
Clearly, 'TEN' is coded as 'ygk' or 'kgy'.
Hence, option (A) is the correct answer.