72496 is to 1315, 62134 is to 97 and 85316 is to 167, then 28439 is to ____?

1812

1412

1016

None of these

Given the logic:

1. 72496 is to 1315:

7 + 2 + 4 = 13

9 + 6 = 15

2. 62134 is to 97:

6 + 2 + 1 = 9

3 + 4 = 7

3. 85316 is to 167:

8 + 5 + 3 = 16

1 + 6 = 7

Applying the same logic to 28439:

2 + 8 + 4 = 14

3 + 9 = 12

So, 28439 is to 1412.