Correct option is B

Observing the first given pair:
N changes to J (shift backward by 4 places in the alphabet)
G changes to C (shift backward by 4 places)
R changes to N (shift backward by 4 places)
P changes to L (shift backward by 4 places)
The same pattern applies to the second pair:
F changes to B (shift backward by 4 places)
K changes to G (shift backward by 4 places)
L changes to H (shift backward by 4 places)
T changes to P (shift backward by 4 places)
Thus Logic = each letter is shifted backward by 4 places in the alphabet.
Apply the Same Pattern to "SQUO"
Shifting each letter backward by 4 places:
S → O
Q → M
U → Q
O → K
Thus, "SQUO" is coded as OMQK.