Correct option is A

Z - 3 = W
B - 2 = Z
U - 2 = S
P - 1 = O
VSEX → SQCW:
V - 3 = S
S - 2 = Q
E - 2 = C
X - 1 = W
Applying the same logic to GMTC → ?
G - 3 = D
M - 2 = K
T - 2 = R
C - 1 = B
So, GMTC is related to DKRB.
Thus, the correct option is (a) DKRB.