Aras divides all of his marbles into groups of 3 and obtains a two-digit natural number AB, and divides them into groups of 8 and obtains a two-digit natural number BA.
According to this, if Aras divides all the marbles he has into groups such that each group has an equal number of marbles, which of the following could be the number of groups he obtains?
A) 40
B) 48
C) 54
D) 56
E) 60