If in a certain code 'IN'ELLIGENCE' is written as 'ETNIGILLECNE', then how can 'MATHEMATICAL' be written in the same code?

Given below are capital letters in the first line and symbols in the second line. Symbols and letters are codes for each other. Choose the correct code for the given letters.

$\begin{array}{ccccccccccccccc}\mathrm{A}& \mathrm{C}& \mathrm{E}& \mathrm{G}& \mathrm{H}& \mathrm{I}& \mathrm{O}& \mathrm{N}& \mathrm{P}& \mathrm{R}& \mathrm{T}& \mathrm{S}& \mathrm{B}& \mathrm{D}& \mathrm{M}\\ +& -& ÷& \times & =& (& )& [& ]& \ne & \left|\right|& \#& \mid & >& <\end{array}$

BEAST