Institution: জাতীয় কবি কাজী নজরুল ইসলাম বিশ্ববিদ্যালয় (JKKNIU) Exam: গ ইউনিট || জাতীয় কবি কাজী নজরুল ইসলাম বিশ্ববিদ্যালয় || 2013
Topic: Analogy (সাদৃশ্য বা অন্তর্মিল), Subject: English Grammar (ইংরেজি গ্রামার)

Best Answer Explained in Below-:

The relationship between "Muffler" and "Neck" is that a muffler is an accessory worn around the neck, serving both functional and aesthetic purposes. Similarly, the correct option "Belt: Waist" maintains this type of relationship, as a belt is an accessory worn around the waist, also serving purposes such as holding up trousers and adding style to an outfit.

Looking at the other options, "Lace:Waist" might suggest a relationship where lace is an embellishment, but it’s not typically an accessory like a belt. "Elbow:Arm" indicates a body part relationship rather than the accessory context. Lastly, "Garage:Car" describes a location functionally related to a vehicle, but lacks the personal wearable accessory aspect that both mufflers and belts share.

Ultimately, the connection between accessory and the part of the body where it is worn is the key similarity that makes "Belt:Waist" the most appropriate and parallel option in this set.