Correct option is B
Given:
'A = B' means ‘A is the wife of B’,
Symbol | = | ¥ | # | % |
Relationship | wife | father | brother | son |
Expression: 'S ¥ Y # R = U % P'?

According to the given information, family tree diagram of given expression:

As per the diagram, S is Son's wife's father of P.
Thus, the correct option is (B) Son's wife's father