Correct option is B
In the question following logic is followed-
1st - 1st ÷ 4 = 2nd Number
Option (a) (64, 48) → 64 – 64 ÷ 4 = 64 – 16 = 48
Option (b) (72, 27) → 72 –72 ÷ 4 = 72 – 18 = 54 ≠ 27
Option (c) (96, 72) → 96 – 96 ÷ 4 = 96 – 24 = 72
Option (d) (108, 81) → 108 – 108 ÷ 4 = 108 – 27 = 81
Therefore, the correct answer is (b).