Select the set in which the numbers are related in the same way as are the numbers of the following sets.
(NOTE: Operations should be performed on the whole numbers, without breaking down the numbers into its constituent digits.)

$$(247,349)$$

$$(261,363)$$

Let's find the difference between the two numbers in each given set:
* First set $(247,349)$:

$$349-247=102$$

* Second set $(261,363)$:

$$363-261=102$$

The logic is that the second number is obtained by adding $102$ to the first number.

Let's test the options to find a matching difference of $102$:

* Option A: $382-282=100\ne 102$
* Option B: $396-294=102$
* Option C: $369-265=104\ne 102$
* Option D: $358-253=105\ne 102$

Therefore, the set $(294,396)$ follows the exact same logic.