The Correct Option is A
Solution and Explanation
Approach: Instead of parity-counting, build the answer multiplicatively. Group the divisors as (part from $2^a5^c$) $\times$ (part from $3^b7^d$) and track each piece's residue mod 3.
Step 1: A divisor is $2^a3^b5^c7^d$. Mod 3 the primes reduce to $2\equiv 2,\ 3\equiv 0,\ 5\equiv 2,\ 7\equiv 1$. Any factor of 3 kills the residue, so $b=0$ is compulsory and $7^d\equiv 1$ always.
Step 2: So the residue depends only on $2^a5^c \equiv 2^{a+c}\pmod 3$. The powers of 2 cycle $2^0\equiv1,\ 2^1\equiv2,\ 2^2\equiv1,\dots$ i.e. $2^{a+c}\equiv 1$ when $a+c$ is even, $\equiv 2$ when odd.
Step 3 (clean counting trick): Total divisors with $b=0$ are $(7\text{ values of }a)\times(4\text{ values of }c)=28$, ignoring $d$. Among these I need $a+c$ even. List by $a$-parity: $a$ even (4 ways) needs $c$ even (2 ways) $=8$; $a$ odd (3 ways) needs $c$ odd (2 ways) $=6$. So $14$ of the $28$ qualify.
Step 4: Re-attach the free $7^d$ with $d\in\{0,1,2\}$, each keeping the residue $1$: multiply by $3$. \[ 14\times 3 = 42. \]
Answer: 42.