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Answer: (B) UELPVK
Explanation
The coding logic follows an alternating pattern based on the position of the letters in the word. For letters at odd positions (1st, 3rd, and 5th), the code uses the reverse or opposite letter in the English alphabet, where the sum of the numerical positions of the original letter and its opposite is 27. For letters at even positions (2nd, 4th, and 6th), the code subtracts 7 from the numerical position of the letter.
Applying this logic to FLOWER: The 1st letter F (6) is at an odd position, so its opposite letter is 27 - 6 = 21, which is U. The 2nd letter L (12) is at an even position, so subtracting 7 gives 12 - 7 = 5, which is E. The 3rd letter O (15) is at an odd position, so its opposite letter is 27 - 15 = 12, which is L. The 4th letter W (23) is at an even position, so subtracting 7 gives 23 - 7 = 16, which is P. The 5th letter E (5) is at an odd position, so its opposite letter is 27 - 5 = 22, which is V. The 6th letter R (18) is at an even position, so subtracting 7 gives 18 - 7 = 11, which is K.
Combining these letters yields the word UELPVK.