Statement
The company has recently announced series of incentives to the employees who are punctual and sincere.
Assumptions
I. Those who are not punctual at present many get motivated by the announcement.
II. The productivity of the company may increase.
III. The profit earned by the company may be more then the amount to be spent for the incentive programmes.

 The alphabets are coded as shown :

$$\begin{gathered} R O S ? E C H A I P \\ 6 8 2 1 7 3 4 5 9 \end{gathered}$$

So, in SEARCH,

S ia coded as 2,
E as 1,
A as 4,
R as 6,
C as 7,
H as 3.
Thus, the code for SEARCH is 214673

If each consecutive letter in "happiness" relates to the consecutive numbers in 517768399, then H=5, A=1, P=7, I=6, N=8, E=3 and S=9.

Using the numbers that relate to the letters in 'senipah', you will arrive at

SENIPAH = 9386715.

Hence, Happiness is to 517768399 as senipah is to 9386715.

 The alphabets in the given words are coded as follows :

$$\begin{gathered} M ? I ? S ? T ? A ? K ? E N D \\ 9 7 6 5 4 1 2 8 3 \end{gathered}$$

D is coded as 3,

I as 7,
S as 6,
T as 5,
A as 4  and
N as 8.
So, the code for DISTANT is 3765485.

Only option b will be apt among all the statements above

Floors   Persons

6.           D

5.           F

4.           B

3.           A

2.           C

1.           E