Select the set in which the numbers are related in the same way as are the numbers of the following sets.
(NOTE: Operations should be performed on the whole numbers, without breaking down the numbers into its constituent digits. E.g. 13 - Operations on 13 such as adding/subtracting / 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)
(40, 120, 400)
(18, 20, 78)