Solution

1. First letter → 1 is added to the position value according to the English alphabetic series. 2. Second and third letters → Sum of the position value according to the English alphabetic series is written. 3. Last letter → 1 is subtracted from the position value according to the English alphabetic series.   FINE is written as ‘G23D’   F + (1 position forward) = G Position of I (9) + Position of N (14) à 23 E – (1 position) = D KITE is written as ‘L29D’   K + (1 position forward) = L Position of I (9) + Position of T (14) = 29 E – (1 position) = D Similarly, HOME is written as:  H + (1 position forward) = I Position of O (15) + Position of M (13) = 28 E – (1 position) = D   HOME is written as ‘I28D’. Hence, the correct answer is (D).