The correct option is
B CHAPEL
The code is that A is substituted by Z, B is substituted by Y, C is substituted by X and so on. (This is also known as mirror coding.)
A B C D E F ..... U V W X Y Z.
Z Y X W V U ..... F E D C B A.
By applying this logic for decoding,
XSZKVO ⇒ CHAPEL.(option D)