If LUXOR is coded as 30, then the pattern we can infer is as follows:
if we assign 1=A then B=2 and so on we will find the value of L+U+X+O+R=90 which when devided by 3 will give the value 30. similarly, for GUILDS the value will be 7+9+12+4+19+21=72 which when divided by 3 gives 24. hence the answer is option C.
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