The pattern followed is that the alphabets are numbered alphabetically, A=1, B=2, C=3 and so on and then the first alphabet in each column is obtained by :
F=6 and J=10, => $$6+10=16\equiv P$$
C=3 and J=10, => $$3+10=13\equiv M$$
Similarly, Q=17 and F=6, => $$17-6=11\equiv K$$
=> Ans - (B)
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