The correct option is B 36
Any number that divides 78 with the remainder as 0 is a factor of 78.
78 can be expressed as:
78=1×78
78=2×39
78=3×26
78=6×13
As 36 does not appear when 78 is expressed as a product of two numbers, it does not divide 78 evenly.
Hence, 36 isn't a factor of 78.