Hi sukhman,
Brent provides an elegant solution to the problem, but if you don't have that knowledge, or forget how to do it, then you have to be ready for an alternative approach. Sometimes "brute force" is how you have to do things.
For this question, we can map out all of the possibilities. There are some specific Number Properties that can make this process go faster though.
So, let's make a list of all of the factors of 544:
1 and 544
2 and 272
3 is NOT divisible (you can use the "Rule of 3" to prove it; the digits 5 + 4 + 4 = 13 and 13 is NOT divisible by 3, so 544 is NOT divisible by 3). Since 3 is NOT divisible, then NO MULTIPLE OF 3 is divisible either, so we'll be able to ignore 3, 6, 9, 12, 15, 18, etc. as we work through the possibilities.
4 and 136 (notice how we "double the 2" and "halve the 272" to get this set of values? That's another Number Property shortcut for division).
5 is NOT divisible, so NO MULTIPLE OF 5 is divisible either. We can ignore 5, 10, 15, 20, etc. as we work through the possibilities.
7 requires a calculation, but you'll find it's not a factor
8 and 68 (double the 4; halve the 136)
16 and 34
32 and 17
You'd need to do a quick check for 11 and 13, but you'll find that neither is a factor.
With this list, you'll then have to "count up" the number of terms that are greater than 3:
4, 8, 16, 17, 32, 34, 68, 136, 272, 544 is a total of 10 terms.
While this is not "pretty", it can get the job done. On Test Day, staring at the screen is NOT an option. Sometimes you just have to put the pen on the pad and "brute force" the solution.
GMAT assassins aren't born, they're made,
Rich