The correct option is E D30NQ42U10T
From the example given ,
PANCAKE = Q2OD2L10
The code can be deduced as
1, If the letter is a consonant replace it by the next letter in alphabetical order.
2, if the letter is a vowel, multiply the numerical equivalent of that letter by 2 and replace the letter with it
Following the code
COMPUTER can be coded as
COMPUTER = D30NQ42U10T