What multiples of 4 are not factors of 48

Well,

First, we list the multiples of 4.

4, 8, 12, 16, 20, 24, 28, 32, 36, 40, 44, 48, 52, 56, 60, 64, 68, 72, 76, 80, 84, 88, 92, 96, 100 ...

Next, we list the factors of 48.

1, 2, 3, 4, 6, 8, 12, 16, 24, 48

We see the following multiples of 4 that are not factors of 48:

20, 28, 32, 36, 40, 44, 52, 56, 60, 64 ...

There are an infinite number of multiples of 4 that are not factors of 48. Those numbers can be stated as follows:

S = n > 48 and n/4 = whole number