The correct option is E ETOE
This is unique but if you've been preparing hard,this should be an interesting challenge. Think about this ,
a, e, i, o u, are vowels f, c, d, f, g, h, j, k, l, m , p, q, r, s, t, v, w, x, y, z, are consonants
When ROME is coded as SUNI: R R Si next consonants.
O is vowel and goes to the next vowel i.e.U
M goes to N, both being consonants and E goes to I, due to vowel nature
Check the same for BOMBAY so ASIA will be ETOE.