------ASIDE-----------------
If the prime factorization of N = (p^a)(q^b)(r^c) . . . (where p, q, r, etc are different prime numbers), then N has a total of (a+1)(b+1)(c+1)(etc) positive divisors.

Example: 14000 = (2^4)(5^3)(7^1)
So, the number of positive divisors of 14000 = (4+1)(3+1)(1+1) =(5)(4)(2) = 40
---ONTO THE QUESTION---------------------


QUANTITY A: The number of distinct positive integer factors of 96
96 = (2)(2)(2)(2)(2)(3) = (2^5)(3^1)
So, the number of positive divisors of 96 = (5 + 1)(1 + 1)
= (6)(2)
= 12

QUANTITY B: The number of distinct positive integer factors of 72
72 = (2)(2)(2)(3)(3) = (2^3)(3^2)
So, the number of positive divisors of 72 = (3 + 1)(2 + 1)
= (4)(3)
= 12

Answer: C

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