Option a:
#=BNQ, %=NFM
So,
BNQ : DKR :: PCL: NFM
BNQ : DKR = B(2) N(14) Q(17) :D(2+2) K(14-3) R(17+1)
PCL: NFM = P(16) C(3) L(12) :N(16-2) F(3+3) M(12+1)
The relation should be same which is not same in this case.
Option b:
#=FHT, %=NFJ
So,
FHT : DKR :: PCL: NFJ
FHT : DKR = F(6) H(8) T(20) :D(6-2) K(8+3) R(20-2)
PCL: NFJ = P(16) C(3) L(12) : N(16-2) F(3+3) J(12-2)
The relation is same.
Option c:
#=COQ, %=OGH
So,
COQ: DKR :: PCL: OGH
COQ: DKR= C(3) O(15) Q(17) :D(3+1) K(15-4) R(17+1)
PCL: OGH= P(16) C(3) L(12) : O(16-1) G(3+4) H(12-4)
The relation should be same which is not same in this case.
Option d:
#= BNP, %=NFJ
So,
BNP : DKR :: PCL: NFJ
BNP : DKR= B(2) N(14) P(16) :D(2+2) K(14-3) R(16+2)
PCL: NFJ = P(16) C(3) L(12) :N(16-2) F(3+3) J(12-2)
The relation should be same which is not same in this case.
Thus, Option (b) is correct.