Explanation:

The coding rule is to assign a numerical value to each letter based on its alphabetical position (A=1, B=2, ...), sum these values for a word, and then multiply the sum by $2$. Let's verify this rule with the given examples: For X: The alphabetical position of X is $24$. Applying the rule, $24 \times 2 = 48$. This matches the given $X=48$. For ACT: The alphabetical positions are A=1, C=3, T=20. The sum of positions is $1 + 3 + 20 = 24$. Applying the rule, $24 \times 2 = 48$. This matches the given $ACT=48$. Now, let's apply the same rule to TRUE: The alphabetical positions are T=20, R=18, U=21, E=5. The sum of their positions is $20 + 18 + 21 + 5 = 64$. Finally, multiply the sum by $2$: $64 \times 2 = 128$. Therefore, TRUE = $128$. Option (3) $128$ is the correct answer as it perfectly follows the established pattern. Options (1) $124$, (2) $126$, and (4) $130$ would imply different sums of alphabetical positions or different multipliers, thus not fitting the pattern.