Select the option in which the numbers share the same relationship as that shared by the given pair of numbers.
23 − 27

The correct answer is 15 − 45.

To find the matching pair, let's analyze the mathematical relationship between the numbers in the given pair:
23 − 27

The relationship is defined by the following rule applied to the first number:
(Reverse of the first number) − (Sum of the digits of the first number) = Second number

Let's verify this rule with the given pair 23 − 27:
1. Find the reverse of 23:
Reverse of 23 = 32
2. Find the sum of the digits of 23:
$2+3=5$
3. Subtract the sum of the digits from the reversed number:
$32-5=27$

The rule holds true since the result is indeed 27.

Now, let's apply the same logical rule to the correct option, 15 − 45:
1. Find the reverse of 15:
Reverse of 15 = 51
2. Find the sum of the digits of 15:
$1+5=6$
3. Subtract the sum of the digits from the reversed number:
$51-6=45$

Since the result is 45, the pair 15 − 45 shares the exact same relationship as 23 − 27.