If in a certain code, TEACHER is written as VGCEJGT, how would DULLARD be written in the same code ?

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1. TEACHER is written as VGCEJGT, how would DULLARD ?
   T value is 19
   V value is 21 ,
   here we get to know that there is difference of 1 letter between them.
   Answer: FWNNCTF.

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