General Intelligence · Number Analogy

119 is related to 205 following a certain logic. Following the same logic, 145 is related to 231. To which of the given options is 132 related, following the same logic? (NOTE: Operations should be performed on the whole numbers, without breaking down the numbers into their constituent digits. E.g. 13 - Operations on 13 such as adding/subtracting/multiplying to 13 can be performed. Breaking down 13 into 1 and 3 and then performing mathematical operations on 1 and 3 is not allowed.)