The correct option is B EHKUDQR
Given, TWINKLE is written as SVHOJKD.
Here each letter is coded as:
T −1−−−→ S
W −1−−−→ V
I −1−−−→ H
N +1−−−→ O
K −1−−−→ J
L −1−−−→ K
E −1−−−→ D
Similarly, FILTERS will be coded as:
F −1−−−→ E
I −1−−−→ H
L −1−−−→ K
T +1−−−→ U
E −1−−−→ D
R −1−−−→ Q
S −1−−−→ R
Therefore, the word 'FILTERS' is coded as 'EHKUDQR'.
Hence, option (B) is the correct answer.