Common EntranceVerbal ReasoningCoding

If GOAT is written as HPBU, how is SHEEP written?

ATIEFQ
BRGDDO
CTIFFP
DTIFFQCORRECT
AI
Toaster Teacher
Why the answer is D, and why the others tempt you.
Each letter is replaced by the next letter of the alphabet: S to T, H to I, E to F, E to F, P to Q.
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