LEAF

From above given matrices I and II , we get different values for all given letters in matrix -
A ? 01, 13, 20, 32, 44
B ? 03, 10, 22, 34, 41
D ? 58, 65, 77, 89, 96
E ? 55, 67, 79, 86, 98
F ? 59, 66, 78, 85, 97
L ? 00, 12, 24, 31, 43
M ? 02, 14, 21, 33, 40
N ? 57, 69, 76, 88, 95
O ? 56, 68, 75, 87, 99
U ? 04, 11, 23, 30, 42
From given matrix it is clear that all the values for word LEAF are matched in only option ( 3 ) for every letter . So , the set for the word LEAF will be 24, 55, 20, 78 .From matrix , option ( 3 ) is required answer.