Correct option is A

For JRZQ → 74
J = 10 → 27 - 10 = 17
R = 18 → 9
Z = 26 → 1
Q = 17 → 10
Sum = 17 + 9 + 1 + 10 = 37
Code = 37 × 2 = 74
For LOBT → 118
L = 12 → 15
O = 15 → 12
B = 2 → 25
T = 20 → 7
Sum = 15 + 12 + 25 + 7 = 59
Code = 59 × 2 = 118
Applying same For XGCF → ?
X = 24 → 3
G = 7 → 20
C = 3 → 24
F = 6 → 21
Sum = 3 + 20 + 24 + 21 = 68
Code = 68 × 2 = 136
Thus, the correct option is (a) 136.