By following the same pattern, we obtain:
For TEACHER:
- T + 2 = V
- E + 2 = G
- A + 2 = C
- C + 2 = E
- H + 2 = J
- E + 2 = G
- R + 2 = T
For CHILDREN:
- C + 2 = E
- H + 2 = J
- I + 2 = K
- L + 2 = N
- D + 2 = F
- R + 2 = T
- E + 2 = G
- N + 2 = P
Thus, the correct answer is (D).