The correct option is C 5
Any number is divisible by 8, if the number formed by last three digits of the given number is divisible by 8.
Last three digits of the given number are 261.
8 x 32 = 256
So, 261 when divided by 8 gives 5 as a reminder.
Hence when 5 is subtracted from 7261, the number becomes divisible by 8.
So, option ‘c’ is correct.