Each of the Units Digit of A^2nd, B^2nd, C^2nd have to be Distinct Perfect Squares.
From the Single Digits
[1'2 = 1 ---- 9'2 = 81] ----- have Perfect Square 1 in its Units Digit, so either 1 or 9 can be in an Ordered Solution (A , B , C), but NOT Both
[2'2 = 4 --- 8'2 = 64] ---- have Perfect Square 4 in its Units Digit. Same logic as above.
[3'2 = 9 ---- 7'2 = 49] ---- have Perfect Square 9 in its Units Digit. Same logic as above.
To Find the Number of Ordered Solutions, I used the "Options Available" approach and went through the Possible Permutations.
If Variable A were a person and had to choose 1 of the 6 possible numbers above, he would have 6 available options.
A ----- 6 Options Available
assume A picked 1
Now Variable B can choose any of the 4 options OTHER THAN 9, because 9'2 = 81 has the same Perfect Square in its Units Digit.
B ----- 4 Options Available
assume B picked 4.
Lastly, Variable C will only have 2 options left to choose from - either 3 or 7
C ------ 2 Options Available
Multiplying the Options Available will give the No. of Permutations
6 * 4 * 2 = 48 Ordered Solutions in which Each Variable in (A, B, C) have a DISTINCT Perfect Square as its Units Digit.
Answer D