The word BOAT is written on the side of a jetty just above the water. Which panel shows how it appears in the water?

In a water image the order B O A T is kept and every letter is turned upside down. B and O look the same; the A becomes a V with a bar and the T stands on its cross-bar: (d). (b) forgets to turn the A, (c) is the image in an upright mirror and (a) is a half-turn.