Correct option is B
Given: PORTAL → RQTVCN, QUIET → SWKGV, SIMPLE → ?

PORTAL → RQTVCN
P +2 → R
O +2 → Q
R +2 → T
T +2 → V
A +2 → C
L +2 → N
O +2 → Q
R +2 → T
T +2 → V
A +2 → C
L +2 → N
So, PORTAL → RQTVCN
QUIET → SWKGV
Q +2 → S
U +2 → W
I +2 → K
E +2 → G
T +2 → V
U +2 → W
I +2 → K
E +2 → G
T +2 → V
So, QUIET → SWKGV
SIMPLE → ?
S +2 → U
I +2 → K
M +2 → O
P +2 → R
L +2 → N
E +2 → G
I +2 → K
M +2 → O
P +2 → R
L +2 → N
E +2 → G
So, SIMPLE → UKORNG
Thus, correct option is (b).
Alternate method
