102 is related to 34 following a certain logic. Following the same logic, 171 is related to 57. To which of the following is 237 related following the same logic? (NOTE : Operations should be performed on the whole numbers, without breaking down the numbers into its constituent digits. E.g. 13 – Operations on 13 such as adding /deleting /multiplying etc., to 13 can be performed. Breaking down 13 into 1 and 3 and then performing mathematical operations on 1 and 3 is not allowed.)

Given:  102 → 34, 171 → 57, 237→ ? 

Logic: First number is divided by 3 to get second number.
For; 102 → 34

102÷3 = 34

And
171÷3 = 57
Similarly; 
237÷3 = 79

Thus, correct option is (b).