If ART is encoded as BQU, then TAR is encoded as
UZS
Compare ART → BQU letter by letter: A→B (+1), R→Q (−1), T→U (+1). The coding rule alternates +1, −1, +1 by position.
Applying the same positional rule to TAR: T→U (+1), A→Z (−1), R→S (+1).
So TAR is encoded as UZS.
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