The given answer, "P," is the correct answer because it is the only letter in the second list that does not appear in the first list. All the other letters in the second list (B, V, N, and D) can be found in the first list (X, T, V, S, H, R, G, Q, and E). Therefore, "P" is the only letter that is unique to the second list and does not have a corresponding letter in the first list.