In each column, the first number is the square of the number which is obtained, by dividing the other two.
Eg :- $$(\frac{96}{6})^2=(16)^2=256$$
and $$(\frac{85}{5})^2=(17)^2=289$$
Similarly, $$(\frac{x}{6})^2=484=(22)^2$$
=> $$x=22\times6=132$$
=> Ans - (B)
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