Correct option is D
'PEARL' is coded as 'SHDUO'
Following pattern is followed
P → (+3) = S
E → (+3) = H
A → (+3) = D
R → (+3) = U
L → (+3) = O
Similarly,
C → (+3) = F
O → (+3) = R
V → (+3) = Y
E → (+3) = H
T → (+3) = W
