In the water image, the objects will turn upside down (e.g - an object at top right will appear at bottom right).
This implies that 649 will be above 'GROUP', and thus first two options are eliminated.
Also, both the number and the word will be reversed upside down, but will start from left, i.e. G will be at the leftmost position, then R and so on but in upside form.
=> Ans - (C)
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