Correct option is B
RR 14 → UN 3
1st letter: +3
2nd letter: –4
Number: –11
R (18) → U (21) → +3
R (18) → N (14) → –4
14 → 3 → –11
BV 10 → ER –1
B (2) → E (5) → +3
V (22) → R (18) → –4
10 → –1 → –11
Apply same logic to: PE 1
P (16) + 3 = S (19) → S
E (5) – 4 = A (1) → A
1 – 11 = –10
Correct answer is (B) SA –10