Concept:The code is formed by reversing the letters of each half of the word separately.Explanation:Split the word into two equal halves of three letters each.For BUDGET: the halves are BUD and GET.Reverse BUD to get DUB.Reverse GET to get TEG.Combine the results: DUB+TEG=DUBTEG.Apply the same rule to ONLINE.Split ONLINE into ONL and INE.Reverse ONL to get LNO.Reverse INE to get ENI.Combine the results: LNO+ENI=LNOENI.This matches option C.