Correct Answer: 58

Solution : Given:
GOLF is coded as 44 and BALL is coded as 31.

Add the place value of the letters of the word GOLF and add the total number of letters to the resultant, to obtain the required code –
G→7; O→15; L→12; F→6
Now, add the total number of letters, to the sum of the place value –
(7 + 15 + 12 + 6) + 4 = 40 + 4 = 44
Thus, GOLF is coded as 44.
And, BALL is coded as 31.
B→2; A→1; L→12; L→12
Now, add the total number of letters, to the sum of the place value –
2 + 1 + 12 + 12 = 27 + 4 = 31
Thus, BALL is coded as 31.
Similarly, follow the same pattern for PLAY –
P→16; L→12; A→1; Y→25
Now, add the total number of letters, to the sum of the place value –
16 + 12 + 1 + 25 = 54 + 4 = 58

So, PLAY is coded as 58. Hence, the second option is correct.