In a certain code language, 'ADULT' is coded as '53' and 'LACK' is coded as '23'. How will 'HEAVEN' be coded in that language?

49

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 OF ALPHABET - NUMBER OF LETTERS GIVEN

AS

ADULT = 1 + 4 + 21 +  12 + 20 = 58

58 - 5 = 53

AND

LACK =  12 + 1 + 3  + 11 = 27

27 - 4 = 23

SIMILARLY

HEAVEN = 8 + 5 + 1 + 22 + 5 + 14 = 55