In SIDE, 7 is added to the alphabetical position of each letter: S = 19 → 26, I = 9 → 16, D = 4 → 11, and E = 5 → 12. Applying the same rule gives R = 18 → 25, O = 15 → 22, L = 12 → 19, and E = 5 → 12. Therefore, ROLE = 25–22–19–12.