Here factore of 132 and 176 are,
$$\ \ 132=2\times\ 2\times\ 3\times\ 11$$
$$176=2\times\ 2\times\ 2\times\ 2\times\ 11$$
for H.C.F , we have to find common factorÂ
H.C.F=$$\ 2\times\ 2\times\ 11$$ = 44
Hence option 'C' is correct.
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