Correct option is B
Given:
PH 14 → SD 30
JI 18 → ME 34
MU 6 → ?

Logic:
1st letter: +3
2nd letter: –4
Number: +16
P + 3 = S, H – 4 = D, 14 + 16 = 30
J + 3 = M, I – 4 = E, 18 + 16 = 34
M + 3 = P, U – 4 = Q, 6 + 16 = 22
Final Answer: PQ 22
(Closest option match: PQ 22)