The correct option is B ETHER
Given, GOOD is written as HQRH. The coding pattern for the same is:
G +1−−−→ H
O +2−−−→ Q
O +3−−−→ R
D +4−−−→ H
Similarly, DREAM is coded as follows:
D +1−−−→ E
R +2−−−→ T
E +3−−−→ H
A +4−−−→ E
M +5−−−→ R
Hence, DREAM is coded as ETHER.
Therefore, option (B) is the correct answer.