Answer: Option A $$\eqalign{
& 23)\,\,\,1056\,\,\,\,(45 \cr
& \,\,\,\,\,\,\,\,\,\,\,\,\,\,\,92 \cr
& \,\,\,\,\,\,\,\,\,\,\, - - - \cr
& \,\,\,\,\,\,\,\,\,\,\,\,\,\,136 \cr
& \,\,\,\,\,\,\,\,\,\,\,\,\,\,115 \cr
& \,\,\,\,\,\,\,\,\,\,\, - - - \cr
& \,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,21 \cr
& \,\,\,\,\,\,\,\,\,\,\, - - - \cr
& {\text{Required}}\,{\text{number}} \cr
& = \left( {23 - 21} \right) \cr
& = 2 \cr} $$
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