The correct option is B 59899
Rank of V in English alphabets = 22, if written in reverse order, rank of V = 5.
(22×5)=110,(1+1+0)=2.
Similarly:I:(9×18)=162,(1+6+2)=9
R:(18×9)=162,(1+6+2)=9
A:(1×26)=26,(2+6)=8
T:(20×7)=140,(1+4+0)=5
So, KOHLI will be coded as 59899.