In a certain code language, 'BRAVE' is written as '43' and 'BOTH' is written as '41'. How will 'ABACUS' be written in that code language?

41

1  2    3    4   5    6   7     8    9  10  11  12  13

 A   B   C    D   E    F   G    H    I    J    K    L   M

 ↓    ↓    ↓    ↓    ↓     ↓   ↓    ↓     ↓   ↓    ↓    ↓    ↓

 Z   Y    X   W   V    U   T    S    R   Q   P    O   N

26  25  24  23  22  21  20  19  18  17  16  15  14

******************************************************

THE LOGIC FOLLOWED HERE IS:

SUM OF THE PLACE VALUE - NUMBER OF LETTERS GIVEN IN THE WORD

AS

BRAVE  = NUMBER OF LETTERS = 5

= (2 + 18 + 1 + 22 + 5) - 5

= 48 -5

= 43

BOTH = NUMBER OF LETTERS = 4

= (2 + 15 + 20 + 8 ) - 4

= 45 - 4 

= 41

SIMILARLY

ABACUS = NUMBER OF LETTERS = 6

= (1  + 2 + 1 + 3 + 21 + 19) - 6

= 47 - 6

= 41