Select the option that is related to the third term in the same way as the second term is related to the first term.
GLOWS : UPMEI :: FLYER : ?

Let's analyze the relationship between GLOWS and UPMEI.
First, reverse the word GLOWS → S W O L G

Now look at the operations from SWOLG to UPMEI:

S+2=U

W−7=P

O−2=M

L−7=E

G+2=I
This looks non-uniform. Let's try direct reverse or opposite letter pairs.

Let's check direct correspondence:

G(7)→U(21) : +14

L(12)→P(16) : +4

O(15)→M(13) : −2

W(23)→E(5) : +8

S(19)→I(9) : −10

Let's try cross mapping:

S(19)+2=U

W(23)→P(16) (Opposite of W is D(4) +12?)
Let's check opposition values:
Opposite of G = T →T+1=U
Opposite of L = O →O+1=P
Opposite of O = L →L+1=M
Opposite of W = D →D+1=E
Opposite of S = H →H+1=I

Wow! The pattern is: Opposite Letter + 1 for each letter in the direct order.

Let's apply this pattern to FLYER:

F→Opposite is U→U+1=V

L→Opposite is O→O+1=P

Y→Opposite is B→B+1=C

E→Opposite is V→V+1=W

R→Opposite is I→I+1=J

So, FLYER becomes VPCWJ.