Correct Answer: 54

Solution : Given:
ICE is coded as 20, and HOT is coded as 46.

Add 3 in the sum of the position values of each letter of ICE to obtain the required code –
I→9; C→3; E→5
Now, add all the position values and then add 3 –
(9 + 3 + 5) + 3 = 17 + 3 = 20
Thus, ICE is coded as 20.
And, HOT is coded as 46 –
H→8; O→15; T→20
Now, add all the position values and then add 3 –
(8 + 15 + 20) + 3 = 43 + 3 = 46
Thus, HOT is coded as 46.
Similarly, follow the same pattern for POT –
P→16; O→15; T→20
Now, add all the position values and then add 3 –
(16 + 15 + 20) + 3 = 51 + 3 = 54

Thus, POT is related to 54. Hence, the first option is correct.