If NAUGHTY is coded as MZFTSGB, then how will LIE be coded as?

Let's analyze the relationship between each letter of NAUGHTY and its code MZFTSGB using pairs of opposite letters (where the sum of their positions in the alphabet is $27$):
* $\text{N}\leftrightarrow \text{M}$ (Opposite pair)
* $\text{A}\leftrightarrow \text{Z}$ (Opposite pair)
* $\text{U}\leftrightarrow \text{F}$ (Opposite pair)
* $\text{G}\leftrightarrow \text{T}$ (Opposite pair)
* $\text{H}\leftrightarrow \text{S}$ (Opposite pair)
* $\text{T}\leftrightarrow \text{G}$ (Opposite pair)
* $\text{Y}\leftrightarrow \text{B}$ (Opposite pair)

The logic is substituting each letter with its exact opposite letter in the alphabet sequence. Applying this same pattern to the word LIE:

* $\text{L}\to \text{O}$ (Opposite letter, $12+15=27$)
* $\text{I}\to \text{R}$ (Opposite letter, $9+18=27$)
* $\text{E}\to \text{V}$ (Opposite letter, $5+22=27$)

Thus, LIE is coded as ORV.