The correct option is C Boss
We can observe that for every word its corresponding code has following relation :-
for example,
⇒ Company → First number =(reversed place value of C) - 2 = 24-2=22
→ Last number =(reversed place value of Y)+2= 2+2=4
→ '+' represents odd number of letters in corresponding word
Therefore its code is 22+4
Similarly, code word for 23−10
→ First code = 23 = 25 - 2= reversed place value of 25= B
→ Last code = 10 = 8 + 2= reversed place value of 8= S
→ '-' represents even number of letters in corresponding word
Above conditions are only followed by option D