The square is divided into four quarters. Compare A with B: the symbols have moved, but have they been flipped? Choose the figure that is related to C in the same way.

From A to B the top half and the bottom half have simply changed places: the arrow moves from the top-left to the bottom-left quarter but still points up-right, so it has not been flipped. In C the flag and the arrow move from right-top to right-bottom and the other way, and the star moves to the top-left, each still facing as before: (a). (b) is a water image, which turns the flag upside down; (c) is a half turn and (d) swaps the left and right halves.