Kotlin, 148 146 bytes

Removed extra parentheses for -2

{l:Char->"""2XYZABC  VW5DE U9F  T9G  S9H   RQ5JI 2PONMLK""".map{c->if(c>'@')((c-'A'+(l-'A'))%26+65).toChar() else if(c>' ')" ".repeat(c-'/') else c}} 

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Kotlin, 148 146 145 bytes

Removed extra parentheses for -2
Replaced raw string for -1

{l:Char->"2XYZABC 0VW5DE U9F T9G S9H 0RQ5JI 2PONMLK".map{c->if(c>'@')((c-'A'+(l-'A'))%26+65).toChar() else if(c>' ')" ".repeat(c-'/') else '\n'}} 

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Kotlin, 148 bytes

{l:Char->"""2XYZABC VW5DE U9F T9G S9H RQ5JI 2PONMLK""".map{c->if(c>'@')(((c-'A')+(l-'A'))%26+65).toChar() else if(c>' ')" ".repeat(c-'/') else c}} 

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Kotlin, 148 146 bytes

Removed extra parentheses for -2

{l:Char->"""2XYZABC VW5DE U9F T9G S9H RQ5JI 2PONMLK""".map{c->if(c>'@')((c-'A'+(l-'A'))%26+65).toChar() else if(c>' ')" ".repeat(c-'/') else c}} 

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