SOAP

From above given matrices I and II , we can see that
Matrix-I
F ⇒ 00, 12, 24, 31, 43
M ⇒ 02, 14, 21, 33, 40
O ⇒ 01, 13, 20, 32, 44
R ⇒ 04, 11, 23, 30, 42
S ⇒ 03, 10, 22, 34, 41
Matrix-II
A ⇒ 55, 67, 79, 86, 98
P ⇒ 59, 66, 78, 85, 97
From given matrix it is clear that all the values for word SOAP are matched in only option ( 2 ) for every letter . So , the set for the word SOAP will be 22, 01, 55, 66 .From matrix , option ( 2 ) is required answer.