# [Kotlin], <s>148</s> <s>146</s> 145 bytes
Removed extra parentheses for -2<br>
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'}}

[Try it online!][TIO-jtin93wr]

[Kotlin]: https://kotlinlang.org
[TIO-jtin93wr]: https://tio.run/##lVdZc9s2EH7Xr9hq2kqaWPIR2409jafybedwfMWJmz5AJCSiJgkGAC0rHv/2dBcASUhOHqrJxAK557e730J30qQi/768DHuKM8NjGEsFJhEaIhlzmMh0DFHC0pTnE77dQsHEmEJvLy/Te3o90IZFd/wBpVBkEMls@evy6qvVV@svSfwdu@PAYFdOU5BjGKZFwkbcwKUsixYJXJEz/DdNmIEp76QpROgPdUZeh1U6GnWgj2@ULCdJOoNIqKhMmQKmIyH6TKFMwgoOU2ESTIPD2iaURcFVxDSHg3ySCp1Ayo3hSkN32L/tAVOKIo8hSmV0NxUoaCThkFkLqCwyjvLbNlz8fPp8O9zds4ePN2A/@wd0vIb6c2hTa85HdL5szsdW/eLcnU5PvOkPZ@/fvX1jHd0oYQi5QsmJYhQL4mMQTUQrx@daYDbc50I1UizCb0uASS0By2OQpSlKo52mZhn/CaJtJQ3Vvr2EZ8pdF5zduQMCIHK0UvlhCCZTVC2uuH09hFi6mOjEH1hWYFhsJO@5jYKeKq4N@aXvte9oFqWoOC5TrCTDkuZBCQYWg0sXgUvEtqYLZghTWaYxjHiQnFRiInKW/jhLZ3DoA3pmcTe0iN0oc17X25Z73x5uPrmCHdj6flyo7/VCfYP6uwJfXrjTm1Nv@twW3Dp6K@64a775@I7ryOqADg6Pjk@cib19b/EtHXcbh@9sus35PZ1vm/OZVf/s8zn/4E3ffLy@urywjs6U9X9bu72xjW8P1z51B0uQ58FCn1ucLhZwQncelWNv2rb9acMHOeexplacSnVnwyBKwGH2o4tdjjhZGoDbAantc8NEqutg4bMskUhwUrQuM49qjp3m6j0VaG/EF@fouV0bJnKgzO95LnhuYIaGMzaDEmuVyqnnFtb/FrQTNv4yHlwZl6wKxcLRBmTiwQ5GxkyUOAv2XPNU7fcqHBepYhTMSu0np5mVJcglPsQBwgz6wQgFSFg9ilgXLOLaqWiJxJZg/sBTMoN4izymHCmeMUFEsFmSoKEKA8PpJxBGhByLyQYtDoU1oO85n@JfnG586DxWBOE7m2nMHAWZnndBm6AmZKQ@hCSd1X7fS@MnnpSsvON71Fpda0gQ@Ung9hrN4A@kTEpDYrS4iITxDPajFQKGP5gBwaWsbdeGpDty/WNpxjoczK2uZlV6ytSJVIY4z76Zilz/YhUOHgpElrZsmUdGyJxoKmXZKGZuZeH2zBB/PWihBOWPyOmu681t2MP8evC61SIsaM6MssCPGzisFSQvAj6Tqqp3paF4keI5dnIMYqRMV22sGFDJapFKxUtaOwPbkk5phYDZovTJue2@SgUDQiQVq0qPgiyOCZwNmAme4mhvYj9U4gbXT@pMBxX0WWmX44TX1jOqYIz6Rvrl8rUUCp/I8VhzLOBe4tpnrGRWJ86mlSma0v4qdFOJ47AOtpUpvJfUIihQqdjgMfMamRHHYe0N7Pv2mrsFwMrHm439A7jeOoSrrSO43DqGlYvzjdMTWHPLvO0U6IORw2OTI/R3WvU7dHjiMm7e0ywE1xdPUaEKi/@lwRaY9RF3U/GNK2xYlK8AwT@hykj6q1FUKkWz3vhzlwYVSmue8ojuhYapCQ@EBzCM7S7NQnEjUSjxpjIZl2lpy28nv4pm0QfeDsp0zvRlIsamujnQuxFeMef92LfVRc7RqZ/vxlCoIXMsJk3EoB5bZ992Ow1dKB3EcsEzvMogGTFCK@Gaa39bmTOPnPEcUJ8y3meJY2jgQx3biGtEPDleNvHiUiiOg8cp0ljENeXMJU503XSUGEO3cbcDnb86vVazbbvNy35n2HnhmYS@93q/BYL0Wdt8sbnRGxhJNNPtzbXmGRXV7Rrxwy61nDDXmhPfj0RGC@1on1uNUKHbWelYIoffobPlvq70bG0nPOeKee4PdTKWzxYWTFBRP/ENXLTmnmMGc5i1oT1AG/hrKARvufNTQKYcEnbPK44kmvO9ODepNY/MhxN47nzJO/DUcr@aMJt6SWC3IwfUv0jq32NuS2Qo28Xp1NswxM05@9OthZ0ePFLIdLV0GwbNBEAGxOl2O8A99eBrp/P36vqrf@j/zX9gdX0DdykutO@P6TZ1R3/n//Af0t5j1N8R4260Qw2KXem70TfiYuf5MpE41iYsiCuEfU9oPT19t8Ee4iRxhrepQmotRsF1zq9QcFvOpRYLjS0yC/hFU/Y0jn5AqJcwtMGgc9shGKk6BYJq0rzbJme/@pXcdp1jVYOJwNXtLfWq1rLqjUxv3uaX3Fp68rTQenLNjT/N/wM "Kotlin – Try It Online"