Correct option is B
"never be late" → "bj tl cv"
The word "never" appears in both phrases:
In "now or never", the code is "ak bj ut".
In "never be late", the code is "bj tl cv".
The common code in both phrases is "bj".
Since "never" is the only word common in both sentences, the code for "never" must be "bj".
Correct answer is (b) bj.