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Bunuel
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For c - by trial and error method, can case 2 not be 62-19 > 43 and 61-18 > 43, by that logic 2-9 = 7, not a multiple of 3 and 1-8 = 7, not a multiple of 3, so combining statement 1 and 2 gives more than 1 possible outcome, so should the answer not be E?

The question asks difference in 'Tenth' digits so here as well that would be 5 (6-1).

You can think of the cases like this: If units digit of n is 0-6 the tens digit difference will be 4; if units digit of n will be 7/8/9 the tens digit difference will be 5.

m = n +43 (You can fit the above logic here and check).

Hope this helps provide an alternate explanation.
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