My Answer : D.
Statement 1: Sufficient
Since M is a two digit integer (10-99) and 82 greater than its tens digit (a positive integer 1-9), M must be greater than 82. So, Tens digit of M CAN be 8 or 9.
If Tens digit of M is 8, M=8+82=90. So, N will be 09 (one digit) which is not possible because N is TWO digit integer. So, Tens digit of M CAN NOT BE 8.
If Tens digit of M is 9, M=9+82=91. So, N will be 91, a TWO digit integer. So, Tens digit of M Must BE 9 and M=91
Statement 2: Sufficient
Since the tens digit of N is 1-9, N must be 19-27. So, the tens digit of N is either 1 or 2.
If Tens digit of N is 2, N=2+18=20. So, M will be 02 (one digit) which is not possible because M is TWO digit integer. So, Tens digit of N CAN NOT BE 2.
If Tens digit of N is 1, N=1+18=19. So, M will be 91, a TWO digit integer. So, Tens digit of N Must BE 1 and N=19 and M=91