In a certain code language, 'TAP' Is written as '60348' and 'CUT' is written as ‘96360'. Which of the following are correct matches as per the given code language?

WORD		CODE
I.	WORK	(W) 2132742
II.	GAIN	(X) 1215354
III.	DEAR	(Y) 69455433

TAP → 60348

CUT → 96360

Logic:​Multiply each letter’s alphabetical position by 3 = Given code.

T →  20 × 3 = 60

A → 1 × 3 = 3

P → 16 × 3 = 48

TAP  → 60348

C → 3 × 3 = 9

U → 21 × 3 = 63

T → 20 × 3 = 60

W → 23 × 3 = 69

O → 15 × 3 = 45

R → 18 × 3 = 54

K → 11 × 3 = 33

So code = WORK → 69455433

G → 7 × 3 = 21

A → 1 × 3 = 3

I → 9 × 3 = 27

N → 14 × 3 = 42

Thus: GAIN → 2132742

So, GAIN → W (2132742)

D → 4 × 3 = 12

E → 5 × 3 = 15

A → 1 × 3 = 3

R → 18 × 3 = 54

Thus: DEAR → 1215354

 DEAR → X (1215354)

So, the correct matches: I-Y, II-W, III-X only

Thus, the correct option is: (B)