The possible representations of each alphabet:
A ? 00, 12, 23, 34, 41
R ? 01, 13, 24, 30, 42
S ? 02, 14, 20, 31, 43
N ? 03, 10, 21, 32, 44
C ? 04, 11, 22, 33, 40
O ? 55, 66, 77, 88, 99
E ? 56, 67, 78, 89, 95
L ? 57, 68, 79, 85, 96
P ? 58, 69, 75, 86, 97
T ? 59, 65, 76, 87, 98
From given matrix it is clear that all the values for word PAST are matched in only option ( 2 ) for every letter . So , the set for the word PAST will be 86, 12, 31, 76 .From matrix , option ( 2 ) is required answer.

From above given matrices I and II , we get different values for all given letters in matrices -
A ? 00, 12, 23, 34, 41
R ? 01, 13, 24, 30, 42
S ? 02, 14, 20, 31, 43
N ? 03, 10, 21, 32, 44
C ? 04, 11, 22, 33, 40
O ? 55, 66, 77, 88, 99
E ? 56, 67, 78, 89, 95
L ? 57, 68, 79, 85, 96
P ? 58, 69, 75, 86, 97
T ? 59, 65, 76, 87, 98
As shown in given figure , all the values for word RATE are matched in only option ( 1 ) for every letter . So , the set for the word RATE will be 13, 12, 98, 67 .From matrix , option ( 1 ) is correct .

The possible representations of each alphabet:
A ? 00, 12, 23, 34, 41
R ? 01, 13, 24, 30, 42
S ? 02, 14, 20, 31, 43
N ? 03, 10, 21, 32, 44
C ? 04, 11, 22, 33, 40
O ? 55, 66, 77, 88, 99
E ? 56, 67, 78, 89, 95
L ? 57, 68, 79, 85, 96
P ? 58, 69, 75, 86, 97
T ? 59, 65, 76, 87, 98
From given matrix it is clear that all the values for word POET are matched in only option ( 1 ) for every letter . So , the set for the word POET will be 69, 88, 67, 65 .From matrix , option ( 1 ) is required answer.

The possible representations of each alphabet:
A ? 00, 12, 23, 34, 41
R ? 01, 13, 24, 30, 42
S ? 02, 14, 20, 31, 43
N ? 03, 10, 21, 32, 44
C ? 04, 11, 22, 33, 40
O ? 55, 66, 77, 88, 99
E ? 56, 67, 78, 89, 95
L ? 57, 68, 79, 85, 96
P ? 58, 69, 75, 86, 97
T ? 59, 65, 76, 87, 98
As shown in given figure , all the values for word NEST are matched in only option ( 4 ) for every letter . So , the set for the word NEST will be 21, 67, 14, 59 .From matrix , option ( 4 ) is correct .

From above given matrices I and II , we get different values for all given letters in matrices -
A ? 00, 12, 23, 34, 41
R ? 01, 13, 24, 30, 42
S ? 02, 14, 20, 31, 43
N ? 03, 10, 21, 32, 44
C ? 04, 11, 22, 33, 40
O ? 55, 66, 77, 88, 99
E ? 56, 67, 78, 89, 95
L ? 57, 68, 79, 85, 96
P ? 58, 69, 75, 86, 97
T ? 59, 65, 76, 87, 98
From given matrix it is clear that all the values for word PEST are matched in only option ( 2 ) for every letter . So , the set for the word PEST will be 58, 67, 43, 98 .From matrix , option ( 2 ) is required answer.

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
As shown in given figure , all the values for word RUDE are matched in only option ( 2 ) for every letter . So , the set for the word RUDE will be 59, 99, 34, 11 .From matrix , option ( 2 ) is correct .

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.

All possible representations of letters FISH -
F ? 02, 14, 21, 33, 40
I ? 67, 79, 86, 98
S ? 57, 69, 76, 88, 95
H ? 03, 10, 22, 34, 41
As shown in given figure , all the values for word FISH are matched in only option ( 2 ) for every letter . So , the set for the word FISH will be 33, 86, 88, 41 .From matrix , option ( 2 ) is correct .

From above given matrices I and II , we get different values for word REAP -
R ? 00, 14, 20, 34, 40
E ? 58, 69, 75, 87, 96
A ? 01, 12, 23, 31, 43
P ? 59, 66, 77, 88, 95
From given matrix it is clear that all the values for word REAP are matched in only option ( 1 ) for every letter . So , the set for the word REAP will be 34, 58, 01, 95 .From matrix , option ( 1 ) is required answer.

From above given matrices I and II , we get different values for word DEAL -
D ? 21
E ? 59, 75
A ? 31, 33, 85, 89, 97
L ? 68
From given all the values for word DEAL are matched in only option ( 2 ) for every letter . So , the set for the word DEAL will be 21, 75, 97, 68 .From matrix , option ( 2 ) is required answer.