In the word ‘ABACTERIAL’, if all the vowels are changed to the next letter and all the consonants are changed to the previous letter in the English alphabet, which of the following letters does not appear in the newly coded word?

Let's transform each letter of ‘ABACTERIAL’:
* $\text{A}$ (Vowel) $\to \text{B}$
* $\text{B}$ (Consonant) $\to \text{A}$
* $\text{A}$ (Vowel) $\to \text{B}$
* $\text{C}$ (Consonant) $\to \text{B}$
* $\text{T}$ (Consonant) $\to \text{S}$
* $\text{E}$ (Vowel) $\to \text{F}$
* $\text{R}$ (Consonant) $\to \text{Q}$
* $\text{I}$ (Vowel) $\to \text{J}$
* $\text{A}$ (Vowel) $\to \text{B}$
* $\text{L}$ (Consonant) $\to \text{K}$
The set of letters in the coded word is $\{\text{B, A, S, F, Q, J, K}\}$.
Comparing with the options, 'C' and 'M' do not appear. Checking the choices, 'C' is a prominent option explicitly omitted from the string transformation.