Step 1: Identify the pattern between the first and second numbers:
- The second number in each pair appears to be derived from the sum of the digits of the first number multiplied by a certain factor.
Step 2: Check the logic for each pair:
- (A) 123 → 1 + 2 + 3 = 6, which matches.
- (B) 723 → 7 + 2 + 3 = 12, but 35 is not a direct multiplication or transformation of 12.
- (C) 345 → 3 + 4 + 5 = 12, and multiplying by 5 gives 60, which is correct.
- (D) 521 → 5 + 2 + 1 = 8, and multiplying by 1.25 gives 10, which maintains a logical consistency.
Step 3: Identify the odd one out:
- Options (A), (C), and (D) follow a pattern based on summing digits and multiplying by a fixed factor.
- Option (B) does not follow the same pattern, making it the odd one out.
Final Conclusion: The correct answer is (B) 723 → 35.