Correct option is B
In this question following pattern is followed-
B → (-7) = U
E → (-7) = X
T → (-7) = M
And
S → (-7) = L
Y → (-7) = R
P → (-7) = I
Similarly,
H → (-7) = A
O → (-7) = H
X → (-7) = Q
Therefore, the correct answer is (b).