To solve this problem, we need to identify a consistent mathematical relationship between the numbers in each set (8, 44, 3) and (12, 60, 3) and find a similar relationship in one of the given answer choices.

Let's break this down step by step:

Step 1: Identify the pattern in the given sets

Set 1: (8, 44, 3)
We are looking for a relationship between the numbers 8, 44, and 3. One possibility is that:

• $8 \times 5.5 = 44$ (multiply 8 by 5.5 to get 44)
• $44 \div 14.67 \approx 3$ (This seems less straightforward. Let's check another approach.)

Instead of a clear multiplication or division rule, we look for a consistent rule with a better relationship.

Set 2: (12, 60, 3)
Similar checks:

• $12 \times 5 = 60$
• $60 \div 20 = 3$

This seems to follow a similar multiplication-dividing rule. Let's analyze if the third number is derived by dividing the second by a factor or using a different rule.