When y is divided by 276, the remainder is 44. What is the remainder when the same y is divided by 23? Choose the correct choice from the following answers:
A) 19
B) 20
C) 21
D) 22
E) 23

Rationale: "y = 276 * a + 44 = ( 23 * 12 ) * a + 23 + 21 the answer is c ."
Answer: C