General Studies · Conditional Coding

A group of numbers/symbols is coded using letters based on the mapping: 1→A, %→E, 8→I, 4→O, φ→U, ∂→P, 2→R, $→T, !→V, 6→X, =→Z, 3→B, 7→D, 5→F. Conditions: (i) If the first element is a number and the last is a symbol, their codes are interchanged. (ii) If the first element is an EVEN number and the last is an ODD number, both are coded as &. (iii) If both the second and third elements are prime numbers, the third element is coded with the same code as the second element. Find the code for: 2 $ 3 7 3