Correct option is D

Reverse Rank = 27 – Forward Rank
Logic: Reverse rank (opposite) of each letter has been taken.
As,
BOWLER = B(25)O(12)W(4)L(15)E(22)R(9) = 25-12-4-15-22-9
and
BATSMAN = B(25)A(26)T(7)S(8)M(14)A(26)N(13) = 25-26-7-8-14-26-13
Similarly,
UMPIRE= U(6)M(14)P(11)I(18)R(9)E(22) = 6-14-11-18-9-22
Thus, option D is correct.