Select the set in which the numbers are related in the same way as are the numbers of the following sets.
(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 1 and 3 and then performing mathematical operations on 1 and 3 is not allowed.)

(24, 8, 96)
(28, 7, 98)

The correct option is (32, 6, 96).

To find the logic behind the given sets, let us analyze the relationship between the three numbers in each set, denoted as (First Number, Second Number, Third Number) or (A, B, C).

By observing the sets, we can establish the following mathematical pattern: The product of the first two numbers divided by 2 gives the third number.

$$\frac{\text{First Number}\times \text{Second Number}}{2}=\text{Third Number}$$

Let us verify this logic with the provided sets:
1) For the first set (24, 8, 96):
First Number (A) = 24
Second Number (B) = 8

$$\frac{24\times 8}{2}=12\times 8=96$$

This matches the third number of the set.

2) For the second set (28, 7, 98):
First Number (A) = 28
Second Number (B) = 7

$$\frac{28\times 7}{2}=14\times 7=98$$

This matches the third number of the set.

Now, let us apply this logic to the options to find the matching set:
For the correct option (32, 6, 96):
First Number (A) = 32
Second Number (B) = 6

$$\frac{32\times 6}{2}=16\times 6=96$$

Since this set perfectly follows the established pattern, it is the correct answer.