The word "Tallya" may seem a bit confusing when it comes to spelling. However, using IPA phonetic transcription, we can easily understand how to spell it. The pronunciation of the first syllable is /tæl/, with the "a" pronounced as "æ" as in "cat." The second syllable is pronounced as /ja/, with the "y" pronounced as "j" as in "yellow." Therefore, the correct spelling of this word is "Tallya" with a "y" instead of an "i" in the second syllable.