Concept:
This is a coding-decoding question based on letter transformation using alphabet positions.
Step 1:Analyze the given coding.
\[
\text{BEAT} \rightarrow \text{YVZG}
\]
Convert letters to positions:
\[
B(2) \rightarrow Y(25), \quad E(5) \rightarrow V(22), \quad A(1) \rightarrow Z(26), \quad T(20) \rightarrow G(7)
\]
Observation: Each letter is replaced by its complement with respect to 27:
\[
\text{New position} = 27 - \text{Original position}
\]
Step 2:Apply the same rule to MILD.}
\[
M(13) \rightarrow 27 - 13 = 14 \Rightarrow N
\]
\[
I(9) \rightarrow 27 - 9 = 18 \Rightarrow R
\]
\[
L(12) \rightarrow 27 - 12 = 15 \Rightarrow O
\]
\[
D(4) \rightarrow 27 - 4 = 23 \Rightarrow W
\]
So,
\[
\text{MILD} \rightarrow \text{NROW}
\]
Step 3:Match with options.}
Option (D) gives NROW
Final Answer:
\[
\text{NROW}
\]