91#32 = 7
$$\Rightarrow$$ (9 - 1) - (3 - 2) = 8 - 1 = 7
83#54 = 4
$$\Rightarrow$$ (8 - 3) - (5 - 4) = 5 - 1 = 4
Similarly,
62#96,
$$\Rightarrow$$(6 - 2) - (9 - 6) = 4 - 3 = 1
$$\therefore$$ The correct answer is option D.
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