Select the set in which the numbers are related in the same way as are the numbers of the following set.
(NOTE: Operations should be performed on the whole numbers, without breaking down the numbers into its constituent digits.)
(3, 14, 1)
(4, 36, 2)

A

(8, 12, 2)

B

(5, 81, 4)

C

(7, 40, 3)

D

(8, 260, 2)