A - 1, N -14, A-1, N - 14, D - 4. So D is the last letter and it is 4th alphabet. So ANAND = 4.

Similarly, For DEEP, P = 16.So DEEP = 16 For BHUVANESH, H = 8. So BHUVANESH = 8

And HANSHU, U = 21. So HANSHU = 21

If 5 - 4 = 23 8 - 1 = 63 6 -16 = 32 9 - 9 = 78 3 - 9 = 6 then 3 - 81 = ?