Correct option is D

W = 23 → 27 - 23 = 4
G = 7 → 27 - 7 = 20
O = 15 → 27 - 15 = 12
A = 1 → 27 - 1 = 26
Sum = 4 + 20 + 12 + 26 = 62
Code = 62 + 6 = 68
ISLT → 54
I = 9 → Opp = 18
S = 19 → Opp = 8
L = 12 → Opp = 15
T = 20 → Opp = 7
Sum = 18 + 8 + 15 + 7 = 48
Code = 48 + 6 = 54
Apply logic to DXRI → ?
D = 4 → Opp = 23
X = 24 → Opp = 3
R = 18 → Opp = 9
I = 9 → Opp = 18
Sum = 23 + 3 + 9 + 18 = 53
Code = 53 + 6 = 59
Thus, the correct option is (d) 59.