12   64   17
20   m    16
If 'm' is the resultant of the first row, what will be the resultant of the second row?

Rules
(i) (odd number) + (Composite odd number)
(ii) (Even number) + (Odd number)
(iii) (Even number) ? (Perfect square number), then (Perfect square number) - (Even number)
(iv) (Odd number) ÷ (Prime odd number)
(v) (Odd number) - (Even number)
1st Row 12   64   17 ? 64 - 12 = 52       [rule (iii)]
?     52 + 17 = 69     [rule (ii)]
          = m
2nd Row 20   m   16 ? 20   69   16
?         20 + 69 = 89   [rule (ii)]
?       89 - 16 = 73     [rule (v)]
? Resultant of second row = 73