A vehicle number plate reads UP 32 and has a blue strip on its left end. Which panel shows the plate in the dashed mirror?

The blue strip moves to the right end, the order reverses (2, 3, then P, U) and every character flips: the 3 opens to the right and the P faces left: (b). (c) leaves the 3 unflipped; (a) and (d) put the plate upside down.