To solve this problem, let's analyze the information provided.

The standard deviation (S.D.) of the set $\{3, 4, 6, 7, 9\}$ is given as $\sigma$.

We need to find the variance of the set $\{17, 22, 32, 37, 47\}$.

Step-by-Step Solution

1. Relationship of Sets:
   • Notice that the second set $\{17, 22, 32, 37, 47\}$ can be derived by taking the elements of the first set $\{3, 4, 6, 7, 9\}$ and scaling them by a factor of 5:
     • $3 \rightarrow 3 \times 5 + 2 = 17$
     • $4 \rightarrow 4 \times 5 + 2 = 22$
     • ( 6 \rightarrow 6 \times