Answer:
44:99
Explanation:
44:99 can be reduced by 11 to 4:9
7:12 is not equivalent because it is already reduced to its simplest term. But when multiplied by 2, you get 14:24
81:36 can be reduced to 9:4 which is not the same as 4:9. It would be if it was flipped.
For example;
Take 1:2 and 2:1
For every 2 boys, there is 1 girl. If the numbers were flipped it'd be for every 2 girls, there is one boy. So you see, they are not the same.