Select the set in which the numbers are related in the same way as the numbers of the following sets. (NOTE: Operations should be performed on the whole numbers, without breaking down the numbers into their 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.)
(60, 15, 5)
(96, 24, 8)

Correct option is D

Concept:
Set – I (60, 15, 5) = (15 + 5) 3 = 60
Set – II (96, 24, 8) = (24 + 8) 3 = 96
Logic should be (2nd + 3rd) 3 = 1st number
(a) (159, 39, 13) = (39 + 13) 3 = 156 ≠ 159
(b) (150, 36, 13) = (36 + 13) 3 = 147 ≠ 150
(c) (156, 39, 11) = (39 + 11) 3 = 150 ≠ 156
(d) (156, 39, 13) = (39 + 13) 3 = 156 = 156
Thus, only option (d) follows the same logic.