Correct option is B
Given,
'KUMAR' is coded as 'LVNBS'. How is 'EMOTIONAL' in this question following logic is followed-

Identification:
Identify the logic in each letters in the word:
KUMAR – LVNBS
Place of K is the according to table (K comes at 11th position) = 11
Similarly,
U = 21; M = 13; A = 1; R = 18
K (11) + 1 = L (12)
U (21) + 1 = V (22)
M (13) + 1 = N (14)
A (1) + 1 = B (2)
R (18) + 1 = S (19)
Logic: First letter (+1), second letter (+1), third letter (+1) and fourth letter (+1)
Similarly, for 'EMOTIONAL'
? = First letter = E + 1 =F
? = Second letter = M + 1 = N
? =Third letter = O + 1 = P
? = Fourth letter = T + 1 = U
? = Fifth letter = I + 1 = J
? = Sixth letter = O + 1 = P
? = Seventh letter = N + 1 = O
? = Eighth letter = A + 1 = B
? = Ninth letter = L + 1 = M
Final we got the answer is FNPUJPOBM

Similarly,
