Step 1: Detect the transformation rule from the examples.
Write the words and their codes aligned by position:
\[
\begin{array}{c@{\quad:\quad}ccccc}
\text{IMAGE} & I & M & A & G & E
\text{Code} & F & H & B & N & J
\end{array}
\]
Notice that \textsc{IMAGE} reversed is \textsc{EGAMI}; shifting each letter forward by $+1$ (E$\to$F, G$\to$H, A$\to$B, M$\to$N, I$\to$J) yields \textsc{FHBNJ}.
Check with \textsc{FIELD}: reversed is \textsc{DLEIF}; shifting $+1$ gives \textsc{EMFJG} – matches perfectly.
Step 2: Apply the rule to \textsc{BEACH.}
Reverse: \textsc{HCAE\!B}.
Shift each letter forward by $+1$: H$\to$I,\; C$\to$D,\; A$\to$B,\; E$\to$F,\; B$\to$C.
Thus, code $=$ \textsc{IDBFC}.
Step 3: Verify against options.
Only option (B) equals \textsc{IDBFC}; others violate the reverse-then-$+1$ rule.
\[
\boxed{\text{\textsc{BEACH} } \Rightarrow \text{ \textsc{IDBFC} (Option B)}}
\]