The correct option is C 39>!31
First and last letter Coding
E=5+6 (Next number F=6)=11
Y=25+26=51
Then Just compare 11<51
Coding for Second letter of every word
Code for N and U is =
Code for H and S is >
Code for E and A is <
Code for I,O and W is !
So
S(19+20)>O(15+16) and code word for O is !.