Step-by-step Solution:

COUNSEL → BITIRAK, so GUIDANCE → ?

Step 1: Infer the rule from COUNSEL → BITIRAK

Compare positions (A=1, B=2, …, Z=26):

• C (3) → B (2) : −1
• O (15) → I (9) : −6
• U (21) → T (20) : −1
• N (14) → I (9) : −5
• S (19) → R (18) : −1
• E (5) → A (1) : −4
• L (12) → K (11) : −1

Pattern observed: alternating −1 and a decreasing larger shift. The larger shifts are −6, −5, −4 (decreasing by 1 each time).

Step 2: Apply the pattern to GUIDANCE

We apply alternating shifts: −1, −6, −1, −5, −1, −4, −1, −3 (the larger shifts continue decreasing).

• G (7) −1 → F (6)
• U (21) −6 → O (15)
• I (9) −1 → H (8)
• D (4) −5 → Y (wrap: 4−5 = −1 → 25) → Y
• A (1) −1 → Z (26)
• N (14) −4 → J (10)
• C (3) −1 → B (2)
• E (5) −3 → B (2)

Result

The transformed word is: FOHYZJBB.

Answer: (B) FOHYZJBB