This is a pattern-based question involving alphabets and their numerical values. 
- Assign values to letters based on their position in the alphabet: 
\(A = 1, B = 2, C = 3, \ldots, P = 16, T = 20, U = 21\). 
- Given \(P = 16\) directly as the position of P in the alphabet. 
- Now check \(TAP\): 
\(T = 20, A = 1, P = 16\). 
- Add the values: \(20 + 1 + 16 = 37\). This matches the given value. 
- Using the same method, calculate \(CUP\): 
\(C = 3, U = 21, P = 16\). 
- Sum of these is \(3 + 21 + 16 = 40\). 
Hence, the value of \(CUP\) is 40. 
Therefore, the correct answer is option (A) 40.