Correct option is B
Concept:

Solution:
To decode the word "MADRAS" into "NBESBT," we need to identify the pattern in the shifting of each letter.
Let's look at each letter of "MADRAS" and compare it with "NBESBT":
M → N (shifted by +1)
A → B (shifted by +1)
D → E (shifted by +1)
R → S (shifted by +1)
A → B (shifted by +1)
S → T (shifted by +1)
So, the pattern is that each letter is shifted forward by 1.
Now, let's apply the same pattern to the word BOMBAY:
B → C (shifted by +1)
O → P (shifted by +1)
M → N (shifted by +1)
B → C (shifted by +1)
A → B (shifted by +1)
Y → Z (shifted by +1)
Thus, "BOMBAY" will be coded as CPNCBX.
So the correct answer is:
(b) CPNCBZ