Which of the following will best complete the relationship given below?
TEF : UGH :: KPQ : ?

Correct option is D

Let's analyze the pattern in the given analogy TEF : UGH :: KPQ : ?.
We observe the relationship between the letters in the pair TEF : UGH:
T → U: This is a shift of +1 (T is the 20th letter, U is the 21st letter in the alphabet).
E → G: This is a shift of +2 (E is the 5th letter, G is the 7th letter).
F → H: This is a shift of +2 (F is the 6th letter, H is the 8th letter).
Now, apply the same pattern to KPQ:
K → L: A shift of +1 (K is the 11th letter, L is the 12th letter).
P → R: A shift of +2 (P is the 16th letter, R is the 18th letter).
Q → S: A shift of +2 (Q is the 17th letter, S is the 19th letter).
Thus, KPQ becomes LRS.
Correct answer: (d) LRS.