Concept:The second number is obtained by multiplying the first number by 5 and then dividing by 4.Explanation:For X:40, apply the same operation:X×45​=40X×5=40×4X×5=160X=32For 60:Y, use the same rule:Y=60×45​Y=4300​=75Thus, X=32 and Y=75.Answer:X=32,Y=75 — Option C.