Correct Answer: 99

Solution : Given:
POLISH is written as 89 and CLIP is written as 72.

The logic here is – The sum of the opposite position values + the total number of letters
POLISH ⇒ P→K = 11; O→L = 12; L→O = 15; I→R = 18; S→H = 8; H→S = 19
The sum of the opposite position values = 11 + 12 + 15 + 18 + 8 + 19 = 83
Total number of letters = 6
The code is 83 + 6 = 89
CLIP ⇒ C→X = 24; L→O = 15; I→R = 18; P→K = 11
The sum of the opposite position values = 24 + 15 + 18 + 11 = 68
Total number of letters = 4
The code is 68 + 4 = 72
Similarly,
CONTROL ⇒ C→X = 24; O→L = 12; N→M = 13; T→G = 7; R→I = 9; O→L = 12; L→O = 15
The sum of the opposite position value = 24 + 12 + 13 + 7 + 9 + 12 + 15 = 92
Total number of letters = 7
The code is 92 + 7 = 99

So, CONTROL is coded as 99. Hence, the fourth option is correct.