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The logic followed here is:  Sum of first three alphabets positional value – 4th alphabet positional value – Sum of last three alphabets positional value  FASHION is coded as 26 – 8 – 38  FAS = F(6) + A(1) + S(19) = 26; H = 8; ION = I(9) + O(15) + N(14) = 38  ILLEGAL is coded as 33 – 5 – 20  ILL = I(9) + L(12) + L(12) = 33; E = 5; GAL = G(7) + A(1) + L(12) = 20  Similarly, IMPROVE will be coded as:  IMP = I(9) + M(13) + P(16) = 38; R = 18; OVE = O(15) + V(22) + E(5) = 42  Thus, IMPROVE will be coded as 38 – 18 – 42. Hence, the correct answer is (B).
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