Select the pair which is related to each other in the same way as the following –

27:82

9:28

(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 1and 3 and then performing mathematical operations on 1 and 3 is not allowed.)

27:82

9:28

Logic: (First number × 3 + 1 = Second number):

27 × 3 + 1 = 81 + 1 = 82 

9 × 3 + 1 = 27 + 1 = 28 

A) 36 × 3 + 1 = 108 + 1 = 109 (Not 107) 

B) 42 × 3 + 1 = 126 + 1 = 127 

C) 18 × 3 + 1 = 54 + 1 = 55 (Not 37) 

D) 45 × 3 + 1 = 135 + 1 = 136 (Not 138) 

Thus, correct option is (B).