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/subtracting /multiplying etc. to 13 can be performed. Breaking down 13 into 1 and 3 and then performing mathematical operations on I and 3 is not allowed.)
(7, 19, 40)
(12, 11, 47)

Given: (7, 19, 40); (12, 11, 47)

Logic: (1st number $$\times$$ 3) + 2nd number = 3rd number​
(7, 19, 40); (7 $$\times$$ 3) + 19 = 21 + 19 = 40​
(12, 11, 47); (12 $$\times$$ 3) + 11 = 36 + 11 = 47​

Let's check the options:

First option: (14, 23, 74); (14 $$\times$$​ 3) + 23 = 42 + 23 = 65 $$\neq$$​ 74

Second option: (9, 27, 72); (9 $$\times$$​ 3) + 27 = 27 + 27 = 54 $$\neq$$​ 72

Third option: (15, 31, 48); (15 $$\times$$​ 3) + 31 = 45 + 31 = 76 $$\neq$$​ 48

Fourth option: (16, 5, 53); (16 $$\times$$​ 3) + 5 = 48 + 5 = 53

So, the correct answer is (d).