What would be the letter on the opposite side of ‘S’ if the given sheet is folded to form a cube?

Correct option is B

Given:

Concept:
According to the properties of the unfolded dice, the alternate faces of the unfolded dice are the opposite faces of the folded dice.
Explanation:

The opposite faces are: ( P ↔ U); ( Q ↔ R); ( S ↔ T)
Thus, the symbol on the opposite side of ‘S’ is ‘T’.