Explanation:

- The phrase ‘calculator are numbers’ is coded as ‘8 # pg’.

- 'calculator' could be '8' or 'pg'.

- ‘are’ is common in two phrases, coded as ‘8’.

- The phrase ‘numbers being odd even’ is coded as ‘# rm ts kp’.

- 'numbers' is common and coded as '#’.

- 'odd' or ‘even’ could be 'kp' or 'ts'.

- The phrase ‘odd are strong’ is coded as ‘kp 8 ab’.

- 'odd' is common coded as 'kp’.

- ‘are’ is coded as ‘8’.

Thus, ‘calculator' is 'pg' and 'odd' is 'kp’.

- Option 1: pg kp

- Option 2: pg 8

- Option 3: ts #

- Option 4: rm ts

Therefore, the code for ‘calculator odd’ is pg kp. ""