Correct option is B
Logic: letters are increasing by 5
Facts & Explanation (Operation-wise):
For # = DAG → IFL
D + 5 = I
A + 5 = F
G + 5 = L
Now apply the same to KHN → %
K + 5 = P
H + 5 = M
N + 5 = S
So, % = PMS
Final Answer: # = DAG, % = PMS
Final Correct Option: (b)