Directions (35-39) : Study the following information carefully and answer the given questions. When a word and number arrangement machine is given an input line of words and numbers, it arranges them following a particular rule. The following is an illustration of input and rearrangement (All the numbers are two-digit numbers).

Input : bear 24 binders brave 91 17 but 68 bailer 35 be 74
Step I : 19 bear 24 binders brave 17 but 68 bailer 35 74 be
Step II : 47 19 bear 24 binders brave 17 68 bailer 35 be but
Step III : 86 47 19 24 binders brave 17 bailer 35 be but bear
Step IV : 53 86 47 19 24 binders 17 bailer be but bear brave
Step V : 42 53 86 47 19 binders 17 be but bear brave bailer
Step VI : 71 42 53 86 47 19 be but bear brave bailer binders
Step VII is the last step of the above arrangement as the intended arrangement is obtained.

As per the rules followed in the given steps, find out the appropriate steps for the given input.
Input: tyre 71 tough 59 tip 82 13 thanks to 68 table 46 

If in the last step, '1' is added to each of the odd numbers and '2' is subtracted from each of the even numbers, then how many numbers multiple of '4' will be formed ?

A) Two

B) Three

C) More than three

D) None

E) One

Correct answer:
B) Three

Description for Correct answer:
Odd numbers = 31, 95, 17

1 is added to each of the even numbers

= 32, 96, 18

Even numbers = 64, 86, 28

2 is subtracted from each of the even numbers

= 62, 84, 26

Numbers multiple of 4 = 32, 96, 84

So required answer = 3


Please provide the error details in above question