The correct option is B 27
Prime factorization of 30 = 2×3×5
abc = 2×3×5. Possible ordered pair of (a,b,c) are (1,1,30),(1,2,15),(1,3,10),(1,5,6),(2,3,5)
Number of permutations of each ordered pair is
3!2! for (1,1,30)
3! for (1,2,15)
3! for (1,3,10)
3! for (1,5,6)
3! for (2,3,5)
There are =3+6+6+6+6=27 possible integral solutions of abc=27