Correct Answer: # qm

Solution : Given:
(I) Here we go west⇒8649
(II) West and east best⇒4 @ # pr
(III) East direction sun⇒# jt qm.

By comparing, the given coded sentences –
In sentences I and II, west and 4 are common.
In sentences II and III, east and # are common.
The remaining words and codes in the sentence I are here , we , go, and 8 , 6 , 9 ; in sentence II and , best and @ , pr ; in sentence III direction , sun, and jt , qm .
Finally, west→4; east→#; here→8/6/9; we→8/6/9; go→8/6/9; and→@/pr; best→@/pr; direction→jt/qm; sun→jt/qm

So, direction east is coded as # jt or # qm. Hence, the fourth option is correct.