Correct option is B
Given:
'GIVES' is coded as '124
'STEPS' coded as '158'

Logic: sum of letter × 2
For "GIVES" → 124:
Sum of alphabet positions:
7+9+22+5+19=62.
62 × 2=124.
For "STEPS" → 158:
Sum of alphabet positions:
19+20+5+16+19=79.
The code 158 is twice the sum of positions:
79 × 2 = 158.
Code for "VIEWS"
Positions of letters in "VIEWS":
Sum of positions:
22+9+5+23+19=78.
Twice the sum:
78×2=156.
Correct answer: (b) 156