The correct option is A 20,66,56
N is coded as 20 from matrix 1;E is coded as 66 from matrix 2;W is coded as 56 from matrix 2.Here alphabets are selected from the respective row and column.
MATRIX - I T - 00, 12, 24, 31, 43
N - 01, 13, 20, 32, 44
D - 02, 14, 21, 33, 40
R - 03, 10, 22, 34, 41
I - 04, 11, 23, 30, 42
MATRIX - II M - 55, 67, 79, 86, 98
W - 56, 68, 75, 87, 99
O - 57, 69, 76, 88, 95
F - 58, 65, 77, 89, 96
E - 59, 66, 78, 85, 97
NEW - 20, 66, 56