Correct option is A
Given: SIOU is related to WHST and ZCGP is related to DBKO with same logic.

Logic: 1st letter + 4, 2nd letter - 1, 3rd letter + 4 and 4th letter - 1 place
For, SIOU - WHST
S + 4 = W, I - 1 = H, O + 4 = S, U - 1 = T
For, ZCGP - DBKO
Z + 4 = D, C - 1 = B, G + 4 = K, P - 1 = O
Similarly,
JNRC - ?
J + 4 = N, N - 1 = M, R + 4 = V, C - 1 = B
So, JNRC is related to NMVB.
Thus, correct option is (a).