Correct Answer: SPTFTQNRDR

Solution : Given:
WATER is written as XBUFSVZSDQ and MINOR is written as NJOPSLHMNQ.

Add 1 in the positional value of each alphabet which makes the first half of the code and then subtract 1 from the positional value of each alphabet to obtain the second half of the code.
WATER→ W + 1 = X, A + 1 = B, T + 1 = U, E + 1 = F, R + 1 = S, W – 1 = V, A – 1 = Z, T – 1 = S, E – 1 = D, R –  1 = Q
Thus, WATER is coded as XBUFSVZSDQ.
MINOR→ M + 1 = N, I + 1 = J, N + 1 = O, O + 1 = P, R + 1 = S, M – 1 = L, I – 1 = H, N – 1 = M, O – 1 = N, R – 1 = Q
Thus, MINOR is coded as NJOPSLHMNQ.
Similarly, follow the same pattern for ROSES→ R + 1 = S, O + 1 = P, S + 1 = T, E + 1 = F, S + 1 = T, R – 1 = Q, O – 1 = N, S – 1 = R, E –1 = D, S – 1 = R

So, ROSES is coded as SPTFTQNRDR. Hence, the fourth option is correct.