Correct option is B
Given:

Logic: (1st row + 2nd row) 3 = 3rd row
For, 1st row
16 + 4 = 20, 20 3 = 60
For, 2nd row
9 + 5 = 14, 14 3 = 42
Similarly,
For, 3rd row
16 + ? = ?, ? 3 = 240
? = 240 3
? = 80
16 + ? = ? (put ? = 80)
16 + ? = 80
? = 80 - 16
? = 64
Thus, correct option is (b).