The correct answer is (d).
In the given language, each letter is coded by the letter three places after it in the alphabet. For example, G is coded as F, A is coded as B, M is coded as P, and so on.
To code FLOWER, we start with F and code it as E. Then we code L as M, O as N, W as T, and E as D. This gives us the code EMNXDS.
The other options are incorrect because they do not follow the coding scheme. For example, in option (a), G is coded as M, which is not three places after G in the alphabet. In option (b), A is coded as K, which is not three places after A in the alphabet. In option (c), E is coded as G, which is not three places after E in the alphabet.