Answer:
Ayesha says that reversing the digits and subtracting the reversed number from the original number will always generate a number that is a multiple of 9.
Lets take a number 63
Now reverse of this is 36. Subtracting
we get 27, which is a multiple of 9.
Lets take 76. The reverse is 67 and the difference is
, which is a multiple of 9.
So, yes Ayesha's theory is correct.
This theory works because-
Lets say the original number is 10x+y and the reverse is 10y+x
So, the difference will be

=

This shows why the resulting number is a multiple of 9.
Yes, this works for three digits as well.
Example:
(multiple of 9)
(multiple of 9)