A letter from these matrices can be represented first by its row and next by its column, for example, 'R' can be represented by 02, 20 etc. and 'U' can be represented by 56, 65 etc. Similarly, you have to identify the set for the word 'ROUGH'.
Matrix-I

0
1
2
3
4
​

0
A
S
R
F
G
​

1
Q
R
E
T
O
​

2
R
K
J
O
L
​

3
V
G
O
E
D
​

4
W
O
Y
L
F
​

​

Matrix-II

5
6
7
8
9
​

5
D
U
T
G
V
​

6
U
K
G
A
S
​

7
L
G
E
A
H
​

8
G
R
P
H
O
​

9
H
S
H
I
K
​

​

Let's check the options for the word ROUGH:
For R: Row 0, Col 2 →02. (Present in A, B, C, D)

For O:

Let's check row 2, col 3 →23 ('O' is present at 23).

Let's check row 3, col 3 →33 ('E' is present at 33). This eliminates Option D.

For U: Row 5, Col 6 →56, Row 6, Col 5 →65.

Option A has 65 (Valid).

Options B and C have 56 (Valid).

For G:

Let's check code 31: Row 3, Col 1 →T (Incorrect, we need G). This eliminates Option A.

Let's check code 13: Row 1, Col 3 →G (Correct). Both B and C are still valid.

For H:

Let's check code 78: Row 7, Col 8 →P (Incorrect). This eliminates Option B.

Let's check code 97: Row 9, Col 7 →H (Correct).

Thus, option C correctly represents ROUGH via the codes 02, 23, 56, 13, 97.