Select the set in which the numbers are related in the same way as are the numbers of the following sets.

(NOTE: Operations should be performed on the whole numbers, without breaking down the numbers into its constituent digits. E.g. 13 - Operations on 13 such as adding/subtracting / multiplying etc. to 13 can be performed. Breaking down 13 into 1 and 3 and then performing mathematical operations on 1 and 3 is not allowed)

(40, 120, 400)

(18, 20, 78)

(29, 23, 98)

(40, 120, 400)

(18, 20, 78)

The logic followed here is :

(IIIrd number - First number) ÷ 3 = Second number 

As

(400 - 40)  ÷ 3 = 120

(78 - 18)  ÷ 3 = 20

Same as in option (29, 23, 98)

(98 - 29)  ÷ 3 = 23