Matrix coding with conditions: 1) Reverse if >2 vowels, 2) Reverse first 3 if no vowels, 3) Swap last two if repeated letters.

Question: What is the code for 'QJCWM'?
Options:
A. 71$3%, B. 0736%, C. 78&%4, D. %073&, E. None of these
Answer: "D"