Correct option is B

X = 24 → 27 - 24 = 3
H = 8 → 27 - 8 = 19
O = 15 → 27 - 15 = 12
S = 19 → 27 - 19 = 8
Sum = 3 + 19 + 12 + 8 = 42
42 × 2 = 84
CRFY → 112
C = 3 → 27 - 3 = 24
R = 18 → 27 - 18 = 9
F = 6 → 27 - 6 = 21
Y = 25 → 27 - 25 = 2
Sum = 24 + 9 + 21 + 2 = 56
56 × 2 = 112
Applying the same logic in ZIOE → ?
Z = 26 → 27 - 26 = 1
I = 9 → 27 - 9 = 18
O = 15 → 27 - 15 = 12
E = 5 → 27 - 5 = 22
Sum = 1 + 18 + 12 + 22 = 53
53 × 2 = 106
Thus, the correct answer is (b) 106.