Correct Answer: 81

Solution : Given:
FLORENCE is coded as 86 and GRATITUDE is coded as 114.

Add the number of the letters of FLORENCE with the sum of the place value of each letter, to obtain the required code –
Place values of the letters→F = 6; L = 12; O = 15; R = 18; E = 5; N = 14; C = 3; E = 5
Now, add the place values→6 + 12 + 15 + 18 + 5 + 14 + 3 + 5 = 78
There are a total of 8 letters in FLORENCE→78 + 8 = 86
Thus, FLORENCE is coded as 86.
And, GRATITUDE is coded as 114 –
Place values of the letters→G = 7; R = 18; A = 1; T = 20; I = 9; T = 20; U = 21; D = 4; E = 5
Now, add the place values→7 + 18 + 1 + 20 + 9 + 20 + 21 + 4 + 5 = 105
There are a total of 9 letters in GRATITUDE→105 + 9 = 114
Thus, GRATITUDE is coded as 114.
Similarly, follow the same pattern for FOREIGN –
Place values of the letters→F = 6; O = 15; R = 18; E = 5; I = 9; G = 7; N = 14
Now, add the place values→6 + 15 + 18 + 5 + 9 + 7 + 14 = 74
There are a total of 7 letters in FOREIGN→74 + 7 = 81

Thus, FOREIGN is coded as 81. Hence, the third option is correct.