The spelling of the word "Gutimin" can be explained using the International Phonetic Alphabet (IPA). The first syllable "Gu-" is pronounced with a velar consonant /ɡ/ and a close back vowel /u/. The second syllable "-timin" starts with a voiceless alveolar plosive /t/ followed by a close front vowel /i/. The final syllable "-in" ends with a nasal vowel /ɪ̃/. Therefore, the correct IPA transcription of "Gutimin" is /ɡuːtɪmɪ̃n/.