General Intelligence · Analogy

37 is related to 89 following a certain logic. Following the same logic, 43 is related to 101. To which of the following is 28 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. 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 is not allowed.)