Explanation:

Let the first number be x and the second number be y.

Given

5% of x = (25% of y) + y

=> 5x/100 = 5y/4

=> x = 25y ......(1)

and also given that, x - y = 96

=> x = 96 + y .....(2)

From (1)&(2)

25y = 96 + y

=> 24y = 96

=> y = 4

From (1)

x = 96 + 4 = 100

The numbers are 100 & 4.

Hence, option 2 is the correct answer.