In a certain code language, 'GBTMS' is written as 'HNGYT' and 'PONDEK…

1  2    3    4   5    6   7     8    9  10  11  12  13

 A   B   C    D   E    F   G    H    I    J    K    L   M

 ↓    ↓    ↓    ↓    ↓     ↓   ↓    ↓     ↓   ↓    ↓    ↓    ↓

 Z   Y    X   W   V    U   T    S    R   Q   P    O   N

26  25  24  23  22  21  20  19  18  17  16  15  14

******************************************************

THE LOGIC FOLLOWED HERE IS:

LOGIC : LETTERS ARE CODED AS OPPOSITE ALPHABET POSITIONAL VALUE ACCORDING TO ABOVE TABLE

AS

GBTMS = SMTBG

S → (OPPOSITE ) → H

M → (OPPOSITE ) → N

T → (OPPOSITE ) → G

B → (OPPOSITE ) → Y

G → (OPPOSITE ) → T

PONDER = REDNOP

R → (OPPOSITE ) → P

E → (OPPOSITE ) → V

D → (OPPOSITE ) → W

N → (OPPOSITE ) → M

O → (OPPOSITE ) → L

P → (OPPOSITE ) → K

VIGOUR = RUOGIV

R → (OPPOSITE ) → I

U → (OPPOSITE ) → F

O → (OPPOSITE ) → L

G → (OPPOSITE ) → T

I → (OPPOSITE ) → R

V → (OPPOSITE ) → E

HERE (IFLTRE) IS CORRECT ANSWER