Correct option is D
Given - 7 2 ∆ 8 9 @ 3

Conditions:
(i) If the first element and the last element is a number, the codes for these two (the first and the last elements) are to be interchanged.- Followed
(ii) If the first element is an odd number and the last an even number, the first and last elements are to be coded as ©. - not Followed (last element is 3 which is odd not even.)
(iii) If both the second and third elements are perfect squares, the third element is to be coded as the code for the second element. Not followed
7 2 ∆ 8 9 @ 3 Coded as L D F E T ZW
Option D is correct.
