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
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2600 = (2)(2)(2)(5)(5)(13)
= (2^3)(5^2)(13^1)
So, the number of positive divisors of 2600 = (3+1)(2+1)(1+1) =(4)(3)(2) = 24

Answer: D

Cheers,
Brent