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The logic followed here is as follows: In each letter cluster, the 1st and the 2nd letter are replaced with their immediate succeeding and 2nd succeeding letter respectively, while the 3rd and the 4th letter are replaced with the immediately preceding and 2nd preceding letter respectively. 'TACK: UCBI': T + 1 = U, A + 2 = C, C – 1 = B, K – 2 = I PLAY: QNZW: P + 1 = Q, L + 2 = N, A – 1 = Z, Y – 2 = W JOKE: KQJC': J + 1 = K, O + 2 = Q, K – 1 = J, E – 2 = C
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