(a-b)/c = 2m --> (a-b) = 2m*c Therefore, (a-b) has at least one factor 2 and a factor c.
1) a = 27n, b = 9p. (a-b) = 27n - 9p = 9(3n-p) So (a-b) has a factor 9. Combined with the fact that (a-b) has a factor 2, (a-b) may or may not be devided by 12. Insufficient. 2) c=10t. So (a-b) has a second factor 2. So (a-b) has a factor 4. But we still need a factor 3 in order for (a-b) to be devided by 12. Insufficient.
1) and 2) combined. (a-b) has a factor 9 and a factor 4. (a-b) can be devided by 12. Sufficient.
Because (a-b) has at least one factor 2 and a factor c from the very beginning [(a-b) = 2*m*c ]. If c=10t, then 2 is a factor of c, which in turn is a factor of (a-b). So (a-b) now has two factors of 2, or one factor of 4.