If the nine digit number 43x1145y2 is divisible by 88 then the value of 3x mdash 2y for the smallest...........

Explanation:

If the number is divisible by 88, it must also be divisible by 8 and 11.
By the divisibility test of 8, we know that the last 3 digits must be divisible by 8, i.e. - 5y2
This number is only divisible by 8 only if y=1 or y=9
But we have to use the smallest value of y, so y=1
Using the divisibility rule of 11,
(4+x+1+5+2)  - (3+1+4+1) must be divisible by 11
12 + x - 9 must be divisible by 11
3+x must be divisible by 11, hence x=8
The value of 3x-2y = 24-2 = 22

Hence option 4 is the correct answer.