Rules :
(i) I f a two-digit odd number is followed by a two-digit odd number they are to be added.
(ii) I f a two-digit even number is followed by a two-digit odd number which is a perfect square, the digit number is to be subtracted from the odd number.
(iii) If a three-digit number is followed by a two-digit number the first number is to be divided by the second number.
(iv) I f a prime number is followed by an even number the two are to be added.
(v) I f an even number is followed by another even number the two are to be multiplied.
If X is the resultant of the first row, what is the resultant of the second row?
(A) 192
(B) 128
(C) 132
(D) 144
Please tell me solution