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)

(26, 62, 140)

(12, 39, 75)