It is given that instruction size is 2 words, and it’s starting address is A.
When executing the present instruction program counter gets incremented to the address of the next instruction.
So, latest value in PC=A+2.
In the instruction operand value is B, which is used as a offset for the effective address calculation.
So, Effective address= Program counter + Offset.
Here Program counter= A+2, Offset = B
Effective address= A+2+B