The correct option is D 69
243 is the repeated product of a single prime, 3.
243 = 3 x 3 x 3 x 3 x 3
So, the numbers that are factors of 243 are any combination of 3's.
Based on this, 9 (3 x 3), 27 (3 x 3 x 3), and 81 (3 x 3 x 3 x 3) are factors of 243, while 69 which is 3 x 23 cannot.