Explanation:

Let's break down the pattern in the coding system:

- OPULENT:

- O(15)+P(16)+U(21)+L(12)+E(5)+N(14)+T(20) = 103

- But code is 84. Check: 103 - 19 = 84

- LEARNER:

- L(12)+E(5)+A(1)+R(18)+N(14)+E(5)+R(18) = 73

- 73 + 41 = 114

- It seems the difference for first is -19, for the second is +41. No direct arithmetic pattern.

Now, try another approach: word length × something?

- OPULENT (7 letters): 7 × 12 = 84

- LEARNER (7 letters): 7 × 16.28 (irrational, not matching)

- No clear pattern here.

Try sum of letter values:

- PHYSICS: P(16)+H(8)+Y(25)+S(19)+I(9)+C(3)+S(19) = 99

Compare with options:

Option 1: 97

Option 2: 88

Option 3: 99

Option 4: 90

- The sum matches with 99 (Option 3).

- Final answer:

- OPULENT = 84 (sum-19)

- LEARNER = 114 (sum+41)

- PHYSICS = 99 (sum), matching Option 3.

So,

- Correct Answer: Option 3 - 99

- No visible operational pattern, just sum of letter values matches PHYSICS = 99.

- Other options do not fit with letter-value addition.