Correct option is A
'il be pee' means 'roses are blue',
'sik hee' means 'red flowers' and
'pee mit hee' means 'flowers are vegetables'
Are is common in 1st and 3st sentence to this code will be common in both 1st and 3ed code = pee
Nor the code for roses will be either il or be.
We cannot determine a fix code as given in the options.