Step 1: Locate the centre of the alphabet.
The 26 letters split evenly around the boundary between M (13th letter) and N (14th letter). Every mirror pair sits an equal number of steps out from this centre on either side.
Step 2: Confirm the pattern using the given example.
C is 10 steps before M, and its pair X is 10 steps after N, both landing the same distance from the centre. Likewise E is 8 steps before M, and its pair V is 8 steps after N. This confirms letters are mirrored symmetrically around the M-N boundary.
Step 3: Apply the same reflection to SMART.
S is 5 steps after N (N, O, P, Q, R, S), so its mirror is 5 steps before M, which is H. M is exactly at the centre boundary on the first side, and its mirror is N. A is 12 steps before M, so its mirror is 12 steps after N, which is Z. R is 4 steps after N, so its mirror is 4 steps before M, which is I. T is 6 steps after N, so its mirror is 6 steps before M, which is G.
Step 4: Final Answer:
Reading the mirrors of S, M, A, R, T in order gives H, N, Z, I, G, so SMART is coded as HNZIG.