If STRICTURE is coded as TSUTCIRER, then how would INCULCATE be coded?

Given, 

STRICTURE is coded as TSUTCIRER.

We will apply option elimination method in this question.

The patter followed here is, 

• First alphabet is shifted to second place in coded word.
• Fifth alphabet is remained at same place in coded word. 
• Seventh alphabet is shifted to third place in coded word.
• 8th alphabet is shifted to last place.

Similarly, 

INCULCATE be coded as NIACLUCET as others option are eliminated. 

Hence, Option B is correct.