Given, 12 # 168 = 14, 13 # 78 = 6 and 1 # 4 = 4
The logic here is
$$\frac{168}{12}=14$$
$$\frac{78}{13}=6$$
$$\frac{4}{1}=4$$
The coded value is the division of second number and first number.
Similarly,
$$\frac{165}{15}=11$$
$$\therefore\ $$15 # 165 = 11
Hence, the correct answer is Option A
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