Correct option is A
Given: FLOWER

When Each vowel in the word is changed to the letter following it in the English alphabetical order and each consonant is changed to the letter preceding it in the English alphabetical order.
then it will become:
FLOWER : EKPVFQ
thus formed, is arranged in alphabetical order,
EFKPQV
Then, Q is the second letter from the right end.
Thus, Option A is the correct answer.