Solution:The difference between the first row and the second row is a multiple of 3 and the difference between the second row and the third row is the multiple of 4. For example 33 - 12 = 21 (a multiple of 3, As 3 × 7 = 21)40 - 12 = 28 (a multiple of 4, As 4 × 7 = 28) Similarly, 61 - 28 = 33 (a multiple of 3, As 11 × 3 = 33)
61 - 17 = 44 (a multiple of 4, As 11 × 4 = 44). So, 61 is the correct answer