The correct option is A TOLPJ
Given, TEARS is written as UGDVX. The coding pattern for the same is:
T +1−−−→ U
E +2−−−→ G
A +3−−−→ D
R +4−−−→ V
S +5−−−→ X
Similarly, SMILE is coded as follows:
S +1−−−→ T
M +2−−−→ O
I +3−−−→ L
L +4−−−→ P
E +5−−−→ J
Hence, SMILE is coded as TOLPJ.
Therefore, option (A) is the correct answer.