If in a coding system, OPULENT is coded as 84 and LEARNER is coded as 114, then
how will PHYSICS be coded in the same coding system?

As given in question;

OPULENT = 84 and LEARNER = 114 

The pattern followed here is 

Sum of the reverse position value and subtract 2 from that. 

i.e; OPULENT=  $$12+11+6+15+22+13+7=86$$

Now subtracting 2 from the sum, 

i.e; 86 - 2 = 84 .

Similarly, LEARNER = $$15+22+26+9+13+22+9=116$$

Now subtracting 2 from the sum,

i.e; 116 - 2 = 114

Similarly, PHYSICS = $$11+19+2+8+18+24+8=90$$

Now subtracting 3 from the sum, 

i.e; 90 - 2 = 88 

Hence Option B is correct.