Coding rules: 1) First element = numeric value of first letter (A-Z=1-26), 2) Middle symbol based on letter count, 3) Last element = second letter of word.

Question: Find the code for 'Great gesture'?
Options:
A. 7!E 7$S, B. 7!R 7$A, C. 7!R 7$E, D. 7!G 7$E, E. 7$R 7$E
Answer: "C"