In the following number-pairs, the second number is obtained by applying certain
mathematical operations to the first number. Select the pair in which the numbers are
related in the same way as are the numbers of the following pairs.
(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/subtracting/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.)
108, 54
78, 39

Correct option is C

Given:
108, 54
78, 39
Logic: Second number = First number ÷ 2.
108 → 54 = 108 ÷ 2
78 → 39 = 78 ÷ 2
Check each option by the logic:
Option (A) 12 ÷ 2 = 6 ≠ 24 → False
Option (B) 65 ÷ 2 = 32.5 ≠ 13 → False
Option (C) 96 ÷ 2 = 48 → True
Option (D) 54 ÷ 2 = 27 ≠ 18 → False
Thus, the correct answer is (C).