Correct option is B
Given:
· Each vowel is changed to the letter following it in the English alphabetical order
· Each consonant is changed to the letter preceding it in the English alphabetical order.

Original word: | E | X | A | C | T | L | Y |
New word: | F | W | B | B | S | K | X |
Here, we can see B appears twice in the new group of letters.
Thus, correct option is (b).