In each row, the first two numbers are added and twice the difference is subtracted to obtained the third number.
Eg : $$24+20-2(24-20)=44-8=36$$
and $$15+11-2(15-11)=26-8=18$$
Similarly, $$55+40-2(55-40)=95-30=65$$
=> Ans - (B)
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