Q:

Select the set in which the numbers are related in the same way as are the numbers of the following set.
 (NOTE: Operations should be performed on the whole numbers, without breaking down the numbers into its constituent digits.)
 (3, 14, 1)
 (4, 36, 2)

• 1
  (8, 12, 2)
• 2
  (5, 81, 4)
• 3
  (7, 40, 3)
• 4
  (8, 260, 2)