Solution
Sum of digits of each number is equal only in the first option.
(A) : 2132 - 161 : $$(2+1+3+2)=8$$ and $$(1+6+1)=8$$
(B) : 2678 - 672 : $$(2+6+7+8)=23$$ and $$(6+7+2)=15$$
(C) : 4325 - 120 : $$(4+3+2+5)=14$$ and $$(1+2+0)=3$$
(D) : 6931 - 162 : $$(6+9+3+1)=19$$ and $$(1+6+2)=9$$
=> Ans - (A)
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