Correct option is D
Given:

Conditions:
(i) If the first element is a symbol and the last a number, the codes for these two (the first and the last elements) are to be interchanged.
(i) If the first element is a symbol and the last a number, the codes for these two (the first and the last elements) are to be interchanged.
False, the first element is a symbol and the last a number.
(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 ©.
(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 ©.
False, the first element is an odd number and the last an even number.
(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.
(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.
False, both the second and third elements are perfect squares.
So, the code of 7 6 @ 1 3 & is W K Z R T N.
So, the code of 7 6 @ 1 3 & is W K Z R T N.
Thus, correct option is (d).