In this question, a word is represented by only one set of numbers as given in any one of the alternatives. The sets of numbers given in the alternatives are represented by two classes of alphabet as in two matrices given below. The columns and rows of Matrix I are numbered from 0 to 4 and that of Matrix II are numbered from 5 to 9. A letter from these matrices can be represented first by its row and next by its column, e.g., 'A' can be represented by 03, 55, etc., and 'P' can be represented by 10, 44, etc. Similarly you have to identify the set for the word 'BOAT'.

From above given matrices I and II , we get different values for word BEAT -
B ? 00, 12, 24, 31, 43
E ? 57, 69, 76, 88, 95
A ? 02, 14, 21, 33, 40, 58, 65, 77, 89, 96
T ? 04, 11, 23, 30, 42
From given matrix it is clear that all the values for word BEAT are matched in only option ( 2 ) for every letter . So , the set for the word BEAT will be 00, 76, 33, 23 .From matrix , option ( 2 ) is correct .

From above given matrices I and II , we get different values for word NICE -
N ? 59, 66, 78, 87, 95
I ? 58, 65, 77, 86, 99
C ? 00, 12, 24, 33, 41
E ? 02, 14, 21, 30, 43
From given matrix it is clear that all the values for word NICE are matched in only option ( 1 ) for every letter . So , the set for the word NICE will be 66, 58, 33, 02 .From matrix , option ( 1 ) is required answer.

From above given matrices I and II , we can see that
N ? 58, 65, 77, 89, 96
E ? 01, 13, 20, 32, 44
C ? 04, 11, 21, 30, 42
K ? 56, 68, 75, 87, 99
As shown in given figure , all the values for word NECK are matched in only option ( 4 ) for every letter . So , the set for the word NECK will be 89, 44, 30, 87 .From matrix , option ( 4 ) is correct .

From above given matrices I and II , we get different values for word ROOT -
R ? 55, 67, 79, 86, 98
O ? 56, 68, 75, 87, 99
T ? 58, 65, 77, 89, 96
From given matrix it is clear that all the values for word ROOT are matched in only option ( 3 ) for every letter . So , the set for the word ROOT will be 79, 75, 68, 77 .From matrix , option ( 3 ) is correct .

From above given matrices I and II , we get different values for word BANK -
B ? 00, 13, 21, 34, 42
A ? 55, 69, 78, 87, 96
N ? 01, 14, 22, 30, 43
K ? 57, 66, 75, 89, 98
From given matrix it is clear that all the values for word BANK are matched in only option ( 1 ) for every letter . So , the set for the word BANK will be 42, 69, 14, 98 .From matrix , option ( 1 ) is correct .

From above given matrices I and II , we get different values for word TEAR -
T ? 58, 65, 77, 89, 96
E ? 03, 11, 22, 34, 40
A ? 04, 12, 23, 30, 41
R ? 55, 67, 79, 86, 98
From given matrix it is clear that all the values for word TEAR are matched in only option ( 3 ) for every letter . So , the set for the word TEAR will be 65, 40, 23, 79 .From matrix , option ( 3 ) is correct .

From above given matrices I and II , we get different values for word DEAR -
D ? 59, 65, 76, 87, 98
E ? 03, 14, 20, 31, 42
A ? 57, 68, 79, 85, 96
R ? 04, 10, 21, 32, 43
As shown in given figure , all the values for word DEAR are matched in only option ( 2 ) for every letter . So , the set for the word DEAR will be 76, 14, 85, 21 .From matrix , option ( 2 ) is correct .

From above given matrices I and II , we can see that
T ? 40, 68, 96
O ? 33, 75, 86
W ? 30, 58, 98
N ? 20, 22, 59
From given matrix it is clear that all the values for word TOWN are matched in only option ( 4 ) for every letter . So , the set for the word TOWN will be 40, 33, 58, 22 .From matrix , option ( 4 ) is correct .

From above given matrices I and II , we get different values for word PRIME -
P ? 01, 30, 33, 42, 95
R ? 04, 13, 22, 31, 34, 40
I ? 00, 02, 11
M ? 03, 65, 79, 97
E ? 24, 32, 41, 56
From given matrix it is clear that all the values for word PRIME are matched in only option ( 2 ) for every letter . So , the set for the word PRIME will be 30, 22, 00, 65, 99 .From matrix , option ( 2 ) is required answer.

From above given matrices I and II , we get different values for word MAXI -
M ? 59, 68
A ? 00, 44
X ? 65, 78, 97
I ? 57, 76
From given matrix it is clear that all the values for word MAXI are matched in only option ( 2 ) for every letter . So , the set for the word MAXI will be 68, 00, 65, 76 .From matrix , option ( 2 ) is required answer.