Explanation:

- Option 1: 39 - 72

- The sum of the digits of 39 is 3 + 9 = 12.

- The digits of 72 sum up to 7 + 2 = 9.

- Both sums are not equal.

- Option 2: 28 - 60

- The sum of the digits of 28 is 2 + 8 = 10.

- The digits of 60 sum up to 6 + 0 = 6.

- Both sums are not equal.

- Option 3: 42 - 36

- The sum of the digits of 42 is 4 + 2 = 6.

- The digits of 36 sum up to 3 + 6 = 9.

- Both sums are not equal.

- Option 4: 57 - 38

- The sum of the digits of 57 is 5 + 7 = 12.

- The digits of 38 sum up to 3 + 8 = 11.

- Both sums are not equal, but more importantly, the numerical relationship is different compared to other options.

- Answer: Option 4 is the different one

- In all pairs, none of the digits' sums are equal, but the transformation from one number to another in Option 4 doesn't follow a discernible arithmetic pattern found in the other pairs.