Correct Answer: 46

Solution : Given:
D = 4; DESK = 39

Add the place value of the letters to get the required code –
Like, the place value of the letter D; D→4
Thus, D is coded as 4.
Place values of the letters of DESK; D→4; E→5; S→19; K→11
DESK→4 + 5 + 19 + 11 = 39
Thus, DESK is coded as 39.
Similarly, follow the same pattern for DRAW; D→4; R→18; A→1; W→23
DRAW→4 + 18 + 1 + 23 = 46

Thus, DRAW is coded as 46. Hence, the second option is correct.