Correct option is D
Given:
FLOWER → HJRTIN
PLANTS → RJDKXO
Logic:
Letters are changed alternately by increasing values.
Odd positions: forward (+2, +3, +4 …)
Even positions: backward (−2, −3, −4 …)

From FLOWER → HJRTIN
F + 2 = H
L − 2 = J
O + 3 = R
W − 3 = T
E + 4 = I
R − 4 = N
From PLANTS → RJDKXO
P + 2 = R
L − 2 = J
A + 3 = D
N − 3 = K
T + 4 = X
S − 4 = O
Now apply the same logic to GARDEN
G + 2 = I
A − 2 = Y
R + 3 = U
D − 3 = A
E + 4 = I
N − 4 = J
So,
GARDEN → IYUAIJ
Thus, the correct option is (D).