In a certain code language, LIABILITY is coded as 141 and OFFICIATE is coded as 166. How will STATUTORY be coded in that language?

81

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:

STEP 1. SUM OF ALL OPPOSITE ALPHABETS PLACE VALUE

STEP 2. SUBTRACT BY 3

L → (OPPOSITE) → O

I → (OPPOSITE) → R

A → (OPPOSITE) → Z

B → (OPPOSITE) → Y

I → (OPPOSITE) → R

L → (OPPOSITE) → O

I → (OPPOSITE) → R

T → (OPPOSITE) → G

Y → (OPPOSITE) → B

15 + 18 + 26 + 25 + 18 + 15 + 18 +  7 + 2 = 144

= 144 - 3

= 141

AND

O → (OPPOSITE) → L

F → (OPPOSITE) → U

F → (OPPOSITE) → U

I → (OPPOSITE) → R

C → (OPPOSITE) → X

I → (OPPOSITE) → R

A → (OPPOSITE) → Z

T → (OPPOSITE) → G

E → (OPPOSITE) → V

= 12 + 21 + 21 + 18 + 24 + 18 + 26  + 7 + 22 = 169

= 169 - 3 = 166

SIMILARLY

S → (OPPOSITE) → H

T → (OPPOSITE) → G

A → (OPPOSITE) → Z

T → (OPPOSITE) → G

U → (OPPOSITE) → F

T → (OPPOSITE) → G

O → (OPPOSITE) → L

R → (OPPOSITE) → I

Y → (OPPOSITE) → B

8  +7  + 26 + 7 + 6 + 7 + 12 + 9 + 2 = 84

= 84 - 3

= 81