This is an incomplete analogy with FIL : ? :: ? : XUR. We need to find a pattern. Looking at XUR as the end point, if we work backwards with letter relationships: X(24), U(21), R(18) shows -3 pattern. Option C gives MJG, QTW: F(6) to M(7) is +7, I(9) to J(10) is +1, L(12) to G(7) is -5; and Q(17) to T(20) is +3, W(23) to U(21) is -2, G(7) to R(18) is +11. The stated answer is C, making FIL : MJG and QTW : XUR. The pattern may be based on other relationships.