Form a meaningful word with the first, fourth, seventh and eleventh letters of the word 'SUPERFLUOUS'. What is the first letter of that word?

Given: 'SUPERFLUOUS'

Rearranging these letters, we get the word "SELS", but a more meaningful word is "SELS" does not make sense, but "LESS" is a valid word.

The word "LESS" starts with L.​​

Thus, the correct answer is (b).