The correct option is S.

To understand why Option S is the correct answer, let us analyze the pattern established by the reference transformation (Ref Fig) in the image:

1. Analyzing the Reference Transformation:
The original reference text is structured in two lines:
• Line 1: Ref Fig
• Line 2: 12 34
In the transformed version, we observe two main changes:
• Line Swap: The position of the lines is swapped, so the numbers (originally on Line 2) move to Line 1, and the words (originally on Line 1) move to Line 2.
• Arrangement & Word Reversal: The order of elements is reversed within the lines (e.g., 12 34 becomes 34 12, and Ref Fig becomes Fig Ref when rotated 180 degrees).

2. Applying the Pattern to the Target Text:
The target text is:
• Line 1: GATE - 2026
• Line 2: Aptitude Test
Following the same line-swapping and word-reversing logic:
• The content of Line 2 (Aptitude Test) moves to Line 1 and the word order is reversed to become Test Aptitude.
• The content of Line 1 (GATE - 2026) moves to Line 2 and the order of elements is reversed to become 2026 - GATE.

3. Conclusion:
Matching this arrangement with the given options, Option S represents the correct placement of the words where:
• The top line reads Test Aptitude.
• The bottom line reads 2026 - GATE.
Therefore, Option S is the correct choice.