In certain code language, SKILL is coded as 57 and LOVE is coded as 40. How will LIE be coded as in that language?

20

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  - 6

AS

SKILL - 6

19 + 11 + 9  + 12 + 12 - 6 = 57

AND,

LOVE - 6

12+15+22+22 - 6 = 48

SIMILARLY

LIE - 6

12  + 9  +  5  - 6 = 20

LIE IS CODED AS 20