Step 1: Build a Boolean test mask from Layer P before touching Layer Q or Layer R.
The rule Output = CON(Layer P $<$ 3, Layer Q, Layer R) is really a two stage process: first make a True or False grid from the condition P $<$ 3, then use that mask to pick between Q, where True, and R, where False. Layer P is row1 = (1, 3, 1), row2 = (0, 5, 2), row3 = (4, 2, 5). Testing each value gives the mask row1 = (T, F, T), row2 = (T, F, T), row3 = (F, T, F).
Step 2: Overlay the mask on Layer Q and Layer R separately.
Layer Q = row1 (x,x,y), row2 (x,x,x), row3 (x,x,y). Keeping only the cells where the mask is True from Q: row1 gives x at position 1 and y at position 3; row2 gives x at position 1 and x at position 3; row3 gives x at position 2 only. Layer R = row1 (b,b,b), row2 (a,b,b), row3 (a,b,b). Keeping only the cells where the mask is False from R: row1 gives b at position 2; row2 gives b at position 2; row3 gives a at position 1 and b at position 3.
Step 3: Merge the two partial grids back together, position by position.
Row 1: position 1 from Q = x, position 2 from R = b, position 3 from Q = y, giving (x, b, y). Row 2: position 1 from Q = x, position 2 from R = b, position 3 from Q = x, giving (x, b, x). Row 3: position 1 from R = a, position 2 from Q = x, position 3 from R = b, giving (a, x, b).
Step 4: Compare the merged grid to the four options.
The merged grid, (x,b,y) / (x,b,x) / (a,x,b), is a cell for cell match with option (A) only. Options (B), (C) and (D) each break the mask in at least one cell, most commonly by using Q where the mask should have been False, or vice versa.
\[ \boxed{\text{Option (A) is correct}} \]