21 is related to 220 by certain logic. Following the same logic, 72 is related to 781. To which of the following is 27 related,following the same logic? (NOTE : Operations should be performed on the whole numbers, without breaking down thenumbers into its constituent digits. E.g. 13 – Operations on 13 such as adding /deleting /multiplying etc., to 13 can beperformed. Breaking down 13 into 1 and 3 and then performing mathematical operations on 1 and 3 is not allowed.)

Given: 21 → 220, 72 → 781, 27 → ?

Logic: Multiply the first number by 10, then add the difference between the first number and 11.

For 21: (21 × 10) + (21 - 11) = 210 + 10 = 220

For 72: (72×10) + (72 - 11) = 720 + 61 = 781

Now apply the same logic to 27:

For 27: (27 × 10) + (27 - 11) = 270 + 16 = 286

So, 27 relates to 286.

Thus, the correct option  is (B).