The correct option is B citd
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 (ii), (v), (x) and (xi), the common alphabet is 'I' and the common coded letters is 'c'. So, 'I' is coded as 'c'.
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 (viii) 'M' is coded as 'd'.
Again, in statement (iii), (iv), (viii) and (ix), the common alphabet is 'U' and the common coded letter is 'n'. So, 'U' is coded as 'n'.
Also, in statement (iv), (viii) and (ix), the common alphabet is 'UT' and the common coded letters are 'ni' respectively. So, 'T' is coded as 'i'.
Therefore, 'TIME' is coded as 'icdt' or 'citd'.
Hence, option (B) is the correct answer.