The numeric value of the letters (considering A to be 1 and Z to be 26) is added and simplified to obtain a single digit.
For RAM, the numeric value of R, A and M is 18, 1 and 13 respectively. Their sum is 32, Now 32 is further simplified to obtain a single digit by adding 3 and 2, which gives us 5 as the final value.
Similarly for GUI, the numeric value of G,U and I is 7, 21 and 9 respectively. Their sum is 37, which is simplified as 3 + 7 = 10 => 1 + 0 = 1.
Similar process will be done to obtain the code for SAP, the numeric value of S, A and P is 19, 1 and 16 respectively. Their sum is 36, which is simplified as 3 + 6 = 9.
So, the code for SAP is 9.
Hence option (B) is correct.