Correct Answer: 144

Solution : Given:
WIFE is written as 172 and CAT is written as 72.

Position values of letters of WIFE→W = 23; I = 9; F = 6; E = 5
Now, add the position values→23 + 9 + 6 + 5 = 43
Now, multiply the sum of the position values by the total number of letters in the word WIFE→43 × 4 = 172
Thus, WIFE is coded as 172.
Position values of letters of CAT→C = 3; A = 1; T = 20
Now, add the position values→3 + 1 + 20 = 24
Now, multiply the sum of the position values by the total number of letters in the word CAT→24 × 3 = 72
Thus, CAT is coded as 72.
Similarly, follow the same pattern for SON –
Position values of letters of SON→S = 19; O = 15; N = 14
Now, add the position values→19 + 15 + 14 = 48
Now, multiply the sum of the position value by the total number of letters in the word→48 × 3 = 144

So, SON is coded as 144. Hence, the second option is correct.