The correct option is D NROW
Given, BEAT is written as YVZG.
We know that B, E, A, T are respectively the 2nd, 5th, 1st and 20th letters from the beginning of the English alphabet. The letters of the code Y, V, Z, G are respectively the 2nd, 5th, 1st and 20th letters from the end of the English alphabet.
Similarly, M, I, L, D are respectively the 13th, 9th, 12th and 4th letters from the beginning of the English alphabet. Now, the 13th, 9th, 12th and 4th letters from the end of the English alphabet are N, R, O, W respectively. So, MILD is coded as NROW.
Hence, option (D) is the correct answer.