Correct option is D
Logic: 1st letter - 7 = 2nd letter , 2nd letter + 4 = 3rd letter,

Let's check all the option:
Option (A): NGK
N - 7 = G, G + 4 = K
Option (B): TMQ
T -7 = M, M + 4 = Q
Option (C): QJN
Q - 7 = J, J + 4 = N
Option (D): IBE → Odd one out
I - 7 = B, B + 4 = F
All the option follow same logic except option D making it odd one out.
Thus, the correct option is (D)