Correct option is B
'RAT' is coded as ‘39’ and 'MICE' is coded as ‘30’ in this question the logic is sum of the place value of the alphabet.
RAT → 18 + 1 + 20 = 39
MICE → 13 + 9 + 3 + 5 = 30
Similarly,
ZEBRA → 26 + 5 + 2 + 18 + 1 = 52
Thus, the correct answer is (b).