1. First letter → Moves back by 3 places 2. Second and third letters → Addition of the position value according to the English alphabetic series is written. 3. Last letter → Moves ahead by 3 places  TRUE is written as ‘Q39X’  T – 3 → Q Position of R (18) + Position of U (21) = 18 + 21 = 39 E + 3 → X  LESS is written as ‘I24V’  L – 3 → I Position of E (5) + Position of S (19) = 5 + 19 = 24 S + 3 → V  Similarly, SKIP is written as:  S – 3 → P Position of K (11) + Position of I (9) = 11 + 9 = 20 P + 3 → S  SKIP is written as ‘P20S’. Hence, the correct answer is (B).
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