Study the given pattern carefully and select the number that can replace the question mark (?) in it.
First row : 24, 9, 108
Second row : 38, 5, 95
Third row : 12, 17, ?
(NOTE: Operations should be performed on the whole numbers, without breaking down the number into its constituent digits. For example, 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.)