A group of numbers and symbols is coded using letter codes as per the codes given below and the conditions that follow. Study the given codes and conditions and answer the question that follows.
Note: If none of the conditions apply, then codes for the respective number/symbol are to be followed directly as given in the table.

Number/symbol

9

7

6

-

8

@

#

+

2

%

+

3

1

&

Code

C

R

J

Z

L

F

I

Y

Q

P

V

S

U

E

Conditions:
If the fourth element is a number, then it is to be coded as γ.
If the first element is a multiple of 3, then it is to be coded as β.
If the second and the fifth elements are symbols, then the codes for these two (the second and the fifth elements) are to be interchanged.
What will be the code for the following group?
9 # @ 2 7

Given: 

Conditions:
i. If the fourth element is a number, then it is to be coded as γ.

True, fourth element is a number, then it is to be coded as γ.
ii. If the first element is a multiple of 3, then it is to be coded as β.

True, first element is a multiple of 3, then it is to be coded as β. 
iii. If the second and the fifth elements are symbols, then the codes for these two (the second and the fifth elements) are to be interchanged.

False, second and the fifth elements are not symbols.
So, the code of 9 # @ 2 7 is β I F γ R.

Thus, correct option is (d).