If the three-digit numbers $A 28,3 B 9$ and $62 \mathrm{C}$, where $A$, $B$ and $C$ are integers between 0 and 9 , are divisible by a fixed integer $k$, then the determinant $\left|\begin{array}{ccc}A & 3 & 6 \\ 8 & 9 & C \\ 2 & B & 2\end{array}\right|$ is
(A) divisible by $k$
(B) divisible by $k^{2}$
(C) divisible by $2 k$
(D) None of these