Correct Answer: 58

Solution : Given:
YOU is written as 71 –

Add the position values of the letters of the given word YOU then add 10 to the resultant number to obtain the required code –
Y→25; O→15; U→21
Now, add the position values of the given word YOU and then add 10 –
(25 + 15 + 21) + 10 = 61 + 10 = 71
Thus, YOU is coded as 71.
And, TOO is written as 60 –
T→20; O→15; O→15
Now, add the position values of the given word TOO and then add 10 –
(20 + 15 + 15) + 10 = 50 + 10 = 60
Thus, TOO is coded as 60.
Similarly, follow the same pattern for SIT –
S→19; I→9; T→20
Now, add the position value of the given word SIT and then add 10 –
(19 + 9 + 20) + 10 = 48 + 10 = 58

So, SIT is coded as 58. Hence, the third option is correct.