DIRT

All the possible representations of each letter:
Matrix-I
B ? 00,14, 21, 32, 43
D ? 01,10, 23, 34, 42
E ? 02,11, 20, 33, 44
O ? 04,13, 22, 31, 40
T ? 03,12, 24, 30, 41
Matrix-II
I ? 57, 69, 75, 88, 96
L ? 58, 66, 79, 85, 97
M ? 55, 67, 76, 89, 98
R ? 59, 68, 77, 86, 95
U ? 56, 65, 78, 87, 99
From given matrix it is clear that all the values for word DIRT are matched in only option ( 4 ) for every letter . So , the set for the word DIRT will be 10, 75, 95, 30 .From matrix , option ( 4 ) is required answer.