Test all options: A=140: 13²-140² doesn't match 61. B=210: 13²-210² doesn't match 61. C=223: 13²-223² doesn't match 61. D=199: Check pattern: 13²+60=229≠61, 61²-60=3661≠P. No given option works. The 'None of these' option is correct - none of A-D satisfy the pattern.