A. 18
Here the matrix contains 48 elements and the factors of 48 are
48×1,1×48
24×2,2×24
12×4,4×12
6×8,8×6
3×16,16×3
So, 18 is not the factor of 48.
16, 8, and 24 can go into 48 but not 18.
Therefore option A is correct.
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