Common EntranceVerbal ReasoningCoding

If A = 1, B = 2, C = 3 and so on, which word is 3-1-20?

ACAR
BCATCORRECT
CBAT
DACT
AI
Toaster Teacher
Why the answer is B, and why the others tempt you.
Using the position of each letter in the alphabet, 3-1-20 spells CAT.
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