103 is related to 10 following a certain logic. Following the same logic, 199 is related to 14. To which of the following is 147 related, following the same logic? (NOTE: Operations should be performed on the whole numbers, without breaking down the numbers into their constituent digits. E.g. 13 – Operations on 13 such as adding/subtracting/multiplying etc. to 13, can be performed. Breaking down 13 into 1 and 3 and then performing mathematical operations on 1 and 3 is not allowed.)