Correct Answer: 104

Solution : Given:
MADRAS is written as 112 and JAMMU is written as 82.

Add the reverse position values of the letters of the word MADRAS then add the total number of letters in the word to obtain the required code –
M→14; A→26; D→23; R→9; A→26; S→8
Now, add the reverse position values of the word MADRAS then add the total number of letters in the word –
14 + 26 + 23 + 9 + 26 + 8 = 106 + 6 = 112
Thus, MADRAS is coded as 112.
And, JAMMU is written as 82 –
J→17; A→26; M→14; M→14; U→6
Now, add the reverse position values of the word JAMMU then add the total number of letters in the word –
17 + 26 + 14 + 14 + 6 = 77 + 5 = 82
Thus, JAMMU is coded as 82.
Similarly, follow the same pattern for PUNJAB –
P→11; U→6; N→13; J→17; A→26; B→25
Now, add the reverse position values of the word PUNJAB then add the total number of letters in the word –
11 + 6 + 13 + 17 + 26 + 25 = 98 + 6 = 104

So, PUNJAB is coded as 104. Hence, the second option is correct.