• Reverse alphabetical positions (Z = 1, Y = 2, ..., A = 26): - L = 15, O = 12, V = 5, E = 22 - Sum = 15 + 12 + 5 + 22 = 54. Divide by 2 → 27. • Now for COME: - C = 24, O = 12, M = 14, E = 22 - Sum = 24 + 12 + 14 + 22 = 76. Divide by 2 → 38.