The pattern followed is that the alphabets are numbered alphabetically, A=1, B=2, C=3 and so on and then the first number in each column is obtained by :
D=4 and W=23, => $$23-4=19$$
E=5 and J=10, => $$10-5=5$$
Similarly, P=16 and Z=26, => $$26-16=10$$
=> Ans - (C)
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