Correct Answer: 54736

Solution : For a number to be divisible by 44, it should be divisible by 4 and 11.
Divisibility by 4: The last two digits of a given number should be divisible by 4.
Divisibility by 11: The sum of the digits at an even place is subtracted from the sum of the digits at odd places. If the result is either 0 or divisible by 11, then the original number is divisible by 11.
Given numbers:
(a) 32802
Last two digits = 02 = not divisible by 4
Hence, it is not divisible by 44
(b) 54736
Last two digits = 36 = divisible by 4
For 11 = (18) – (7)=11
Divisible by 11
(c) 93472
Last two digits = 72 = divisible by 4
For 11 = 15 – 10 = 5
Not divisible by 11
(d) 27048
Last two digits = 48 = divisible by 4
For 11 = 10 – 11 = –1
Not divisible by 11
Hence, the correct answer is 54736.