Which of the following may represent ‘insights always’ better?

From 1st and 3rd, common word is create coded as 'ba'

From 1st and 4th, common word new is coded as 'ri'

From 1st and 2nd, there are two common words ideas & new coded as 'ri' or 'gi'

=> Since, we know the code for new, => ideas is coded as 'gi'

Now, from 1st, only word left is 'always' coded as 'sha'

From 2nd and 4th, there are two common words and & new coded as 'ri' or 'fa'

=> Since code for new is known, => and is coded as 'fa'

Now, from 2nd and 3rd, thoughts is coded as 'ma'

Now, from 3rd, only word left is 'insights' coded as 'jo'

From 4th, there are two words left, i.e. better and solutions coded as 'to' or 'ki'

=> better is coded as either 'to' or 'ki'

$$\therefore$$ we need to find the solution which contains 'sha' , 'jo' & either 'to' or 'ki'

Thus, Ans - (D)