The correct option is D CLOSGOT
Given, ALMIRAH is written as BNPMWGO.
Here each letter is coded as:
A +1−−−→ B
L +2−−−→ N
M +3−−−→ P
I +4−−−→ M
R +5−−−→ W
A +6−−−→ G
H +7−−−→ O
Similarly,the word which will be written as DNRWLUA is:
C +1−−−→ D
L +2−−−→ N
O +3−−−→ R
S +4−−−→ W
G +5−−−→ L
O +6−−−→ U
T +7−−−→ A
Therefore, the word 'CLOSGOT' is coded as 'DNRWLUA'.
Hence, option (D) is the correct answer.