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hariharakarthi
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just suppose x=192

then you will get answer E
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My Answer would be E

Prime Factorization of 96 = 2^5 x 3

If x is divisible by 8 , then 2^3 is a factor of x . Considering 40 ( 40/8 = 5 but 96/40 non-integer ) which means Stmt 1 is not sufficient

If x is divisible by 12 then 2^2 x 3 are factors of x . Considering 36 ( 36/12 = 3 but 96/36 non - integer) which means Stmt 2 is not sufficient.

Considering both statements 1 &2 together so that x is divisible by both 8 & 12 . Can it a factor of 96 .

Considering 72 which is divisible by both 8 & 12 , but it can not divide 96.

Based on all this information , one can conclude answer to this question as E



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