Select the set in which the numbers are related in the same way as are the numbers of the following sets.

(59, 246, 23)

(68, 300, 32)

(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.)