I got the answer by plugging in the answers provided. Question states must be 2 positive Digits and when reversed the difference is 27. So I started with choice C.
So at random i picked the number 6 and 1 b/c they had a difference of 5. (could have used 7 and 2, 8 and 3, etc. as long as they were difference of 5)
So , 6 and 1 would be 61 or 16 reversed. 61-16= 45
Number is bigger than 27 so we know that it must be a number smaller than a difference of 5.
Next I tried the smallest number. Choice A which is 3.
Again picked two random numbers that had a difference of 3. 4 and 1 was my choice, could have used 5 and 2, 6 and 3 etc.
So, 4 and 1 would be 41 or 14 reversed. 41-14= 27 Correct Answer is A.
You could double check your answer using 2 other number different by 3 such as 5 and 2.
Using digits 5 and 2 you get 52 and 25 reversed= 27