According to value of position first digit is divisible by second digit, i.e. :
P = 16 and D = 4, => $$\frac{16}{4}=4$$
L = 12 and E = 5, => $$\frac{12}{5}=2.4$$
I = 9 and C = 3, => $$\frac{9}{3}=3$$
D = 4 and B = 2, => $$\frac{4}{2}=2$$
=> Ans - (B)
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