The pattern followed is that the alphabets are numbered alphabetically, A=1, B=2, C=3 and so on and then the last alphabet in each column is obtained by :
B=2 and E=5, => $$2+5=7\equiv G$$
J=10 and K=11, => $$10+11=21\equiv U$$
Similarly, I=9 and B=2, => $$9+2=11\equiv K$$
=> Ans - (C)
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