In a certain code language, REFUSAL is coded as 100 and SHORTEN is coded as 83. How will INERTIA be coded in that language?

106

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

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THE LOGIC FOLLOWED HERE IS :

SUM OF THE PLACE VALUE OF OPPOSITE ALPHABET - NUMBER OF LETTERS GIVEN

AS

REFUSAL =  9 + 22 + 21+  6 + 8 + 26 + 15 = 107

107 - 7 = 100

SIMILARLY

SHORTEN = 8 + 19 + 12 +  9 + 7 + 22 + 13 =90

90 - 7 = 83

SIMILARLY

INERTIA = 18 + 13  + 22 + 9 + 7 + 18 + 26 =113

113 -7 = 106