Correct option is A
NQ27 → MP38 → LO49 → KN60 → ?

N → M → L → K → ?
N (14) - 1 = M (13)
M (13) - 1 = L (12)
L (12) - 1 = K (11)
K (11) - 1 = J (10)
Second letter pattern
Q → P → O → N → ?
Q (17) - 1 = P (16)
P (16) - 1 = O (15)
O (15) - 1 = N (14)
N (14) - 1 = M (13)
Number pattern
27 → 38 → 49 → 60 → ?
38 - 27 = 11
49 - 38 = 11
60 - 49 = 11
Next number: 60 + 11 = 71