R – 1 = Q H – 1 = G I + 1 =J N – 1 = M O + 1 = P C – 1 = B E + 1 = F R – 1 = Q O + 1 = P S – 1 =R We can see in the new word QGJMPBFQPR, the letters Q and P will appear twice in the group of letters thus formed. Among the given options, letter P is available. Hence, the correct answer is (C).