Option D is correct
Here the list is $(48, 99, 120, 165 ,273)$.
$\textsf{GCD}(48,99)=3,$ means if we subtract $99-48=51,$ then that number is also divisible by $3$,
So the numbers like $(3,6,9,\ldots,99)$ are added. Total numbers $=99/3=33$
Similarly, $\textsf{GCD}(48,120)=24.$ So the numbers divisible by $24$ are added like $(24,48,\ldots,120)$. Total numbers $=120/24=5$
Similarly $\textsf{GCD}(48,165)=3.$ So the numbers $(3,6,9,\ldots,165)$ are added. Totally, $165/3=55$
At end, $\textsf{GCD}(48,273)=3.$ So the numbers $(3,6,9, \ldots, 273)$ are added(which covers all the above numbers)
So total numbers added to this list $=273/3=91.$