Answer:
Option D
Explanation:
1st letter : $G+3 \rightarrow J, J+4 \rightarrow N, N+5\rightarrow S, S+6\rightarrow Y, Y+7\rightarrow F$
2nd letter : $H+4 \rightarrow L, L+5 \rightarrow Q, Q+6\rightarrow W,$
$W+7\rightarrow D, D+8\rightarrow L$
Hence the answer is (d).