Here it has two parts, one numerical and the other is alphabet. Here we are considering 1 to 26, so after 26 it again starts repeating from 1. So 26+1 will mean 0+1 and so on
22B - 22= 26-4 ; B= +2
2Y : 2= 26+2 ; Y= -2
24D: 24 = 26-2 ; D= +4
4W : 4= 26+4 ; W = -4
26F : 26= 26-0 ; F = +6
6U : 6= 26+6 ; U= -6
So option B is correct.
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