Answer
53
Work Step by Step
50 is larger than 26, so the first step in the long division will be to divide 50 into 265. The quotient of $265 \div 50$ will therefore be placed over the 5 in 2650. Since there must be a digit in the quotient placed above each digit in the dividend, the quotient for $2650 \div 50$ will be a 2 digit answer, with one digit over the 5 and another digit over the 0.
Since 53 is the only 2 digit answer given, 53 is the correct answer choice.