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Solutions
In each group of 3 boxes, the numerical value in the lower box equals the average of the numerical values of the letters in the top 2 boxes.
1
st Box:
As per the English alphabet numerical value of M = 13
As per the English alphabet numerical value of E = 5
Average of numerical values of M & E =

= 9
Here, numerical value of I is equal to 9.
2
nd Box:
As per the English alphabet numerical value of O = 15
As per the English alphabet numerical value of Q = 17
Average of numerical values of O & Q =

= 16
Here, numerical value of P is equal to 16.
Similarly for 3
rd Box we get,
As per the English alphabet numerical value of J = 10
As per the English alphabet numerical value of T = 20
Average of numerical values of M & E =

= 15
Here, numerical value of O is equal to 15.
Hence, option D is the correct answer.