If ‘PEAK’ is coded as ‘KVZP’ and ‘FOUR’ is coded as ‘ULFI’,
the code of ‘THIS’ will be:

The correct option is GSRH.

Let us analyze the coding pattern used in the question by looking at the positions of the letters in the English alphabet.

Each letter in the word is coded by replacing it with its opposite (or reverse) letter in the alphabet. Two letters are opposites if their positions from the beginning and the end of the alphabet are the same. Alternatively, the sum of the numerical positions of a letter and its opposite letter is always 27 (where A = 1, B = 2, ..., Z = 26).

Let us verify this pattern with the first given example, ‘PEAK’ coded as ‘KVZP’:
• P (16th letter) is replaced by K (11th letter). Note that 16 + 11 = 27.
• E (5th letter) is replaced by V (22nd letter). Note that 5 + 22 = 27.
• A (1st letter) is replaced by Z (26th letter). Note that 1 + 26 = 27.
• K (11th letter) is replaced by P (16th letter). Note that 11 + 16 = 27.
Thus, ‘PEAK’ becomes ‘KVZP’.

Let us verify with the second example, ‘FOUR’ coded as ‘ULFI’:
• F (6th letter) is replaced by U (21st letter). Note that 6 + 21 = 27.
• O (15th letter) is replaced by L (12th letter). Note that 15 + 12 = 27.
• U (21st letter) is replaced by F (6th letter). Note that 21 + 6 = 27.
• R (18th letter) is replaced by I (9th letter). Note that 18 + 9 = 27.
Thus, ‘FOUR’ becomes ‘ULFI’.

Now, applying the same pattern to find the code for ‘THIS’:
• T (20th letter) is replaced by the letter at position 27 - 20 = 7, which is G.
• H (8th letter) is replaced by the letter at position 27 - 8 = 19, which is S.
• I (9th letter) is replaced by the letter at position 27 - 9 = 18, which is R.
• S (19th letter) is replaced by the letter at position 27 - 19 = 8, which is H.

Therefore, the code for ‘THIS’ is GSRH.