Here, abc is a 3-digit number.
General form of abc will be
100a + 10b + c
Number obtained by reversing the digits of abc is cba.
General form of cba will be
100c + 10b + a
The difference between the original number and reverse number is
abc−cba
=(100a+10b+c)−(100c+10b+a)
⇒abc−cba=99(a−c)
⇒abc−cba=9×11(a−c)
Hence, the difference is divisible by 9 as well as 11.
So, option (c) is correct.