Solve the following math problem efficiently and clearly:

- For simple problems (2 steps or fewer):
Provide a concise solution with minimal explanation.

- For complex problems (3 steps or more):
Use this step-by-step format:

## Step 1: [Concise description]
[Brief explanation and calculations]

## Step 2: [Concise description]
[Brief explanation and calculations]

...

Regardless of the approach, always conclude with:

Therefore, the final answer is: $oxed{answer}$. I hope it is correct.

Where [answer] is just the final number or expression that solves the problem.

Problem: Which of the following statements are true?

A.  3 is a factor of 18.

B.  17 is a divisor of 187 but not of 52.

C.  24 is neither a divisor of 72 nor 67.

D.  13 is a divisor of 26 but not of 52.

E.  8 is a factor of 160.

Write your answer with the letters in alphabetical order, separated by commas.  For example, if you think all five are true, you should type "A,B,C,D,E" (without the quotes).
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