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. For example: 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.)

(239, 127, 212)

(96, 64, 132)

The correct option is (167, 89, 178).

To find the logic of the given sets, let us represent each set in the form of $(A,B,C)$ and analyze the relationship between the numbers.

Let us look at the first given set: (239, 127, 212)
Here, $A=239$, $B=127$, and $C=212$.
First, find the difference between the first and the second number ($A-B$):
$A-B=239-127=112$
Now, add 100 to this difference to obtain the third number ($C$):
$(A-B)+100=112+100=212=C$

Let us verify this logic with the second given set: (96, 64, 132)
Here, $A=96$, $B=64$, and $C=132$.
Find the difference between the first and the second number ($A-B$):
$A-B=96-64=32$
Now, add 100 to this difference to obtain the third number ($C$):
$(A-B)+100=32+100=132=C$

Thus, the common pattern established is:
$C=(A-B)+100$

Now, let us apply this relation to the correct option: (167, 89, 178)
Here, $A=167$, $B=89$, and $C=178$.
Applying the logic:
$(A-B)+100=(167-89)+100$
$=78+100$
$=178=C$

Since the relation holds true, the set (167, 89, 178) follows the exact same pattern as the given sets.