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).
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