The correct option is B 4 9 1 1 5 7
In this example each letter of the words is replaced by a single digit number first write each letter along with its code number
P - 6, A - 9, N - 0, T - 1, H - 2, E - 5, R - 7 , D - 3 , M - 4
Now replace each letter of the word MATTER by respective code number
M - 4, A - 9 , T - 1 T - 1, E - 5 R - 7 .