The correct option is E U35 C21
In 'College is near station' is written as ′N32 C21 R19 T16′.
College - T16, is - R19. Now if near - N32, then station −C21.
Now in 'She could not work' is written as ′Q10 E25 P27 U35'
She−P27, so A cannot be the answer.
not can be Q10 or E25 or U35, none of which is present in B,C or D. In E U35 is there. So E) could be the code.