Correct option is D
Logic: The sum of the positional values of each letter and then take the sum of the digits of the result.
For PEN:
P = 16, E = 5, N = 14
Sum of positional values = 16 + 5 + 14 = 35
Sum of digits of 35 = 3 + 5 = 8
For PENCIL:
P = 16, E = 5, N = 14, C = 3, I = 9, L = 12
Sum of positional values = 16 + 5 + 14 + 3 + 9 + 12 = 59
Sum of digits of 59 = 5 + 9 = 14
So, PENCIL is written as 14.
Correct answer is (d) 14.