Correct option is C

'FRIEND' is coded as 'HUMJTK
Following pattern is followed
F → (+2) = H
R → (+3) = U
I → (+4) = M
E → (+5) = J
N → (+6) = T
D → (+7) = K
Similarly,
C → (+2) = E
A → (+3) = D
N → (+4) = R
D → (+5) = I
L → (+6) = R
E → (+7) = L
Therefore, the correct option is (c).