The correct option is B 3
Digit at one’s place of 243 is 3, so 243 can’t be divided by 2 and 5.
Number formed by last two digits is 43 and 43 is not divisible by 4. So, 243 is also not divisible by 4.
Sum of digits, 2+4+3=9, 9 is divisible by 3.
So, 243 can be divided by 3.