Correct option is B
Given: 'FNTA' is related to 'BKRZ' and 'JOCY' is related to 'FLAX' with same logic.

Logic: 1st letter - 4, 2nd letter - 3, 3rd letter - 2 and 4th letter - 1 place.
For, FNTA → BKRZ
F - 4 → B, N - 3 → K, T - 2 → R, A - 1 → Z
For, JOCY → FLAX
J - 4 → F, O - 3 → L, C - 2 → A, Y - 1 → X
Similarly,
RWLS → ?
R - 4 → N, W - 3 → T, L - 2 → J, S - 1 → R
So, RWLS is related to NTJR.
Thus, correct option is (b).