The two numbers m and n lie between 10-99 as per the question.
Analyzing Statement 1 :-
m-n=42
infers m is bigger than n.
now if we assume m = 52; then only lowest value of n = 10 will arrive, since 52-10=42
this puts the difference between 5(tens digit of m) and 1(tens digit of n) = 4;
Now, if we assume m = 62; then n = 20, again difference between ten's digits of m and n is 4.
Hence, a constant difference of 4 is arriving for any value of m and n when Statement 1 stands.
So Statement 1 is sufficient.
Analyzing Statement 2:-
Suppose m=15 and n = 11, hence the difference between their units digits are 5-1 = 4 not a multiple of 3(statement 2 satisfied), hence difference between tens digits is determined to be 1-1 = 0;
Now suppose m 26 and n =11, hence hence the difference between their units digits are 6-1 = 5 not a multiple of 3(statement 2 satisfied), hence difference between tens digits is determined to be 2-1 = 1;
Since the difference between tens digits is not fixed and depends upon values of m and n,
Statement 2 is insufficient.
Thus the answer is A.
Please correct me if i am wrong in my process.