Tim is learning about Roman numerals. He the relevant fact that the symbols 5 and V represent the same numerical value and the irrelevant differences in their shape.

B. encodes; ignores

Step-by-step explanation:

The alternatives for this question are:

A. remembers; forgets

B. encodes; ignores

C. thinks about; remembers

D. processes; attends to

Tim should focus on the relevant fact  that both symbols represent the same value, and disregard the irrelevant differences in their shape. Therefore, the answer choice better fills in the blanks is B. encodes; ignores.