Answer:
Option (2) is the correct answer for the above question.
Explanation:
When the user takes two digits of positive integer represented by M but the reverse of M is represented by N. but when M>N then M-N is a multiple of 9.
Just for example if a user takes--
Here when a user takes a two-digit number for M and N will be reverse of M then M-N is always the multiple of 9 in which M-N lies in (9 to 72). where only 72 have 12 factors. so option 1 is only correct for M-N=72. Hence Option 1 is not correct. but option 2 is correct.