Correct option is D
JR 11 → MV 2
KL 7 → NP -2
WO 2 → ?

Letter Pattern
JR → MV
J = 10 → M = 13 (+3)
R = 18 → V = 22 (+4)
KL → NP
K = 11 → N = 14 (+3)
L = 12 → P = 16 (+4)
WO → ?
W = 23 → 23 + 3 = 26 = Z
O = 15 → 15 + 4 = 19 = S
So, letters = ZS
Number Pattern
11 → 2 => 11 − 9 = 2
7 → −2 => 7 − 9 = −2
So the rule is: number − 9
2 → 2 − 9 = −7
Correct option is (D) ZS −7