Correct option is B
Given:
INN : JPM
GBG : HDF

Logic: 1st letter + 1 = 4th letter, 2nd letter + 2 = 5th letter and 3rd letter - 1 = 6th letter
For, INN : JPM
I + 1 = J, N + 2 = P, N - 1 = M
For, GBG : HDF
G + 1 = H, B + 2 = D, G - 1 = F
Now, we check each options.
Option (a): OEY : PGZ (Not Follow)
O + 1 = P, E + 2 = G, Y - 1 Z
Option (b): NMN : OOM (Follow)
N + 1 = O, M + 2 = O, N - 1 = M
Option (c): MGS : NIQ (Not Follow)
M + 1 = N, G + 2 = I, S - 1 Q
Option (d): TKR : ULS (Not Follow)
T + 1 = U, K + 2 L, R - 1 S
Thus, correct option is (b).