16   7   25
m   23   22
If 'm' is the resultant of the first row, what will be the resultant of the second row?

Rules
(i) (2-digit odd number) + (2-digit odd number)
(ii) 2-digit even number ? 2-digit perfect square odd number then, (odd number) - (Even number)
(iii) (3-digit number) ÷ (2-digit number)
(iv) (Prime number) + (Even number)
(v) (Even number) x (Even number)
Solution:
1st Row 12   28   84 ? 12 x 28 = 336     [rule (v)]
?         336 ÷ 84 = 4 [rule (iii)]
2nd Row 37   22   18 ? 37 + 22 = 59     [rule (iv)]
?         59 + 18 = 77 [rule (iv)]
? Required sum = 4 + 77 = 81

Rules
(i) (2-digit odd number) + (2-digit odd number)
(ii) 2-digit even number ? 2-digit perfect square odd number then, (odd number) - (Even number)
(iii) (3-digit number) ÷ (2-digit number)
(iv) (Prime number) + (Even number)
(v) (Even number) x (Even number)
Solution:
2nd Row 45   17   81 ? 45 + 17 = 62     [rule (i)]
?         81 - 62 = 19 [rule (ii)]
1st Row 345   23   X ? 345   23   19
? 345 ÷ 23 = 15 [rule (iii)]
? 345 ÷ 15 + 19 [rule (i)]
? Resultant of first row = 34

Rules
(i) (2-digit odd number) + (2-digit odd number)
(ii) 2-digit even number ? 2-digit perfect square odd number then, (odd number) - (Even number)
(iii) (3-digit number) ÷ (2-digit number)
(iv) (Prime number) + (Even number)
(v) (Even number) x (Even number)
Solution:
1st Row 16   8   32 ? 16 x B = 128     [rule (v)]
?         128 ÷ 32 = 4 [rule (iii)]
                   X
2nd Row 132   11   X² ? 132   11   16
?         132 ÷ 11 = 12 [rule (iii)]
?         12 x 16 = 192 [rule (v)]
? Resultant of second row = 192

Rules
(i) (2-digit odd number) + (2-digit odd number)
(ii) 2-digit even number ? 2-digit perfect square odd number then, (odd number) - (Even number)
(iii) (3-digit number) ÷ (2-digit number)
(iv) (Prime number) + (Even number)
(v) (Even number) x (Even number)
Solution:
1st Row 37   12   21 ? 37 + 12 = 49     [rule (iv)]
?         49 + 21 = 70 [rule (i)]
2nd Row 38   81   14 ? 81 - 38 = 43     [rule (ii)]
?         43 + 14 = 57 [rule (iv)]
? Required difference = 70 - 57 = 13

Rules
(i) (2-digit odd number) + (2-digit odd number)
(ii) 2-digit even number ? 2-digit perfect square odd number then, (odd number) - (Even number)
(iii) (3-digit number) ÷ (2-digit number)
(iv) (Prime number) + (Even number)
(v) (Even number) x (Even number)
Solution:
1st Row   23     15     12 ? 23 + 15 = 38
[rule (i)]     ? 38 x 12 = 456     [rule (v)]
2nd Row   X   24   49 ? 456   24   49
? 456 ÷ 24 = 19 [rule (iii)] ? 19 + 49 = 68     [rule (i)]
? Resultant of second row = 68

Rules
(i) (2-digit even number) ÷ ( Even number)
(ii) (Even number) x (Prime number)
(iii) (Odd number) + (Odd number)
(iv) (3-digit number) - (2-digit perfect square number)
(v) (3-digit number) ÷ (2-digit non-perfect square number)
Solution
1st Row 97   45   71 ? 97 + 45 = 142       [rule (iii)]
?     142 ÷ 71 = 2     [rule (v)]
2nd Row 48   8   11 ? 48 ÷ 8 = 6     [rule (i)]
?         6 x 11 = 66   [rule (ii)]
? Required sum = 2 + 66 = 68

Rules
(i) (2-digit even number) ÷ ( Even number)
(ii) (Even number) x (Prime number)
(iii) (Odd number) + (Odd number)
(iv) (3-digit number) - (2-digit perfect square number)
(v) (3-digit number) ÷ (2-digit non-perfect square number)
Solution
1st Row 125   64   33 ? 125 - 64 = 61       [rule (iv)]
?     61 + 33 = 94     [rule (iii)]
        = x
2nd Row 282   x   39 ? 282   94   39
?         282 ÷ 94 = 3     [rule (v)]
?         3 + 39 = 42     [rule (iii)]
? Resultant of second row = 42

Rules
(i) (2-digit even number) ÷ ( Even number)
(ii) (Even number) x (Prime number)
(iii) (Odd number) + (Odd number)
(iv) (3-digit number) - (2-digit perfect square number)
(v) (3-digit number) ÷ (2-digit non-perfect square number)
Solution
1st Row 24   7   81 ? 24 x 7 = 168       [rule (ii)]
?     168 - 81 = 87     [rule (iv)]
        = x
2nd Row x   27   19 ? 87   27   19
?         87 + 27 = 114     [rule (iii)]
?         114 ÷ 19 = 6     [rule (v)]
? Resultant of second row = 6

After replacing all the symbol from question.
44 x 9 ÷ 12 - 6 x 4 + 16 = ?
Apply BODMAS rule,
? 44 x 9 x 1/12 - 24 + 16 = ?
? 33 - 24 + 16 = ?
? 49 - 24 = ?
? ? = 25

Apply All option one by one
5 + 3 x 8 - 12 ÷ 4 = 3
Now, after changing the sign for option C
5 + 3 x 8 ÷ 12 - 4 = 3
Apply the BODMAS Rule
5 + 3 x 8/12 - 4 = 3
5 + 2 - 4 = 3
3 = 3