The correct option is D (a) and (c) above.
For any two different whole numbers x and y,
x - y ≠ y - x ⇒ Subtraction is not commutative
x ÷ y ≠ y ÷ x ⇒ Division is not commutative
x × y = y × x ⇒ Multiplication is commutative
So, option ‘d’ is correct.