The answer is D. Shirt and tailor.

In the other three pairs, the words are related in the following ways:

  • Tea and coffee are both hot beverages.
  • Pencil and pen are both writing instruments.
  • Cycle and scooter are both vehicles.

However, a shirt is a piece of clothing, while a tailor is a person who makes or repairs clothing. Therefore, these two words are not related in the same way as the words in the other three pairs.