Three-syllable foreign surname transliteration:
马 (mǎ) for 'ma/mc-',
科 (kē) for 'co/ke',
尔 (ěr) for the trailing '-r/-l'. Likely source names include McCall, Markle/Markel, or Macor — context decides.
马 is the standard 'Mc-' starter (compare
麦克 'Mack',
马尔克姆 'Malcolm').