Voltage= 220V
Current = 5A
R=V/I
Therefore, R = V/I = 220/5 = 44ohm
Resistance= 44ohm
Resistance of 44ohm is required
If our resisters are in parellel
we know resistance in parallel
if we have same resistors is
R = R'/n
where n is number of resistor used
Here R'= 176ohm and R is 44 ohm
n= R'/R = 176/44= 4
Number of resistors used = 4