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Number = $$(142)^{2}-(1)^2$$
Using, $$a^2-b^2=(a-b)(a+b)$$
= $$(142-1)(142+1)$$
= $$141\times143$$
= $$(3\times47)\times(11\times13)$$
Thus, it is divisible by 13.
=> Ans - (C)
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