Discussion

Explanation:

Consider a 4-digit number – a b c d. 
The number formed by reversing the last two digits is – a b d c. 

Given,
1000a + 100b + 10c + d - (1000a + 100b + 10d + c) = 72
9c - 9d = 72
c -d = 8.

Alternately,
We could have safely ignored the first 2 digits, as they would have not mattered after subtraction, this gives us {for last 2 digits}.
(10c + d) – (10d + c ) = 72
⇒ 9(c – d) = 72
⇒ c – d = 8

Hence, option (d).

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