In a certain code language, if HAND is written as SZMW, then what will be the code of MILK?

H = 8th       A = 1st       N = 14th  D = 4th

S = 19th      Z = 26th      M = 13th     W = 23rd

8 + 19 = 27

1 + 26 = 27

14 + 13 = 27

4 + 23 = 27

Similarly, 

M = 13th    I = 9th    L = 12th    K = 11th

Now, let's check for all the options:

Option a: O = 15th     R = 18th     N = 14th    P = 16th      Not equal sum

Option b: P = 16th    N = 14th      R = 18th    O = 15th     Not equal sum

Option c: N = 14th     R = 18th     O = 15th    P = 16th     Equal sum = 27

Option d: R = 18th     N = 14th     O = 15th    P = 16th     Not equal sum