Explanation
Given:
PLAN → MQZM
We look at each letter:
P → M → (P is 3 steps before M) → P - 3 = M
L → Q → (L is 5 steps after Q) → L + 5 = Q
A → Z → (A - 1 = Z)
N → M → (N - 1 = M)
So the pattern is: –3, +5, –1, –1
Now apply this pattern to CODE:
C – 3 = Z
O + 5 = T
D – 1 = C
E – 1 = D
So, CODE → ZTCD