104 is related to 13 following a certain logic. Following the same logic, 136 is related to 17. To which of the following is 232 related, following the same logic? (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 /deleting /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)