Correct option is C

Z (26) → E (5) → +5 (Circular Shift)
Q (17) → V (22) → +5
N (14) → S (19) → +5
Similarly, for WT → ?
W (23) → B (2) → +5 (Circular Shift)
T (20) → Y (25) → +5
So, the first part of the answer should be BY.
Number Transformation
Looking at 22 → 33 and 47 → 58:
22 + 11 = 33
47 + 11 = 58
Similarly, for 7 → ?
7 + 11 = 18
We need BY18, which matches Option (C).
Therefore, the answer is option (c) BY18.