Correct option is C
Logic = sum of alphabetic positions of letters + number of letters
FLORENCE = (6 + 12 + 15 + 18+5 + 14 + 3 + 5 ) + 8 = 86
GRATITUDE = (7 + 18 + 1 + 20 + 9 + 20 + 21 + 4 + 5 ) + 9 = 114
Similarly,
FOREIGN = (6 + 15 + 18 + 5 + 9 + 7 + 14 ) + 7 = 81