If CAT is 12, then LION is:

CAT = 12  ( Given )

Place value of C = 3 , A = 1 and T = 20

Step 1 : 3 + 1 + 20 = 24

Step 2 : \(\frac{24}{2}\) = 12

Now,

LION

Place value of L = 12 , I = 9 , O = 15 and N = 14

Step 1 : 12 + 9 + 15 + 14 = 50

Step 2 : \(\frac{50}{2}\) = 25