LOAN

From above given matrices I and II , we can see that
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
As shown in given figure , all the values for word LOAN are matched in only option ( 3 ) for every letter . So , the set for the word LOAN will be 31, 75, 32, 76 .From matrix , option ( 3 ) is correct .