Since the real track has a gauge of 3 feet but the model railroad track has a gauge of 3/4 inches, the scale factor must be 1/4, because you must follow the rule
"true measurement * scale factor = model measurement"
In fact, we have
[tex]3\cdot\dfrac{1}{4}=\dfrac{3}{4}[/tex]
This implies that the original driving wheels height, 44 inches, must be scaled down to
[tex]44\cdot\dfrac{1}{4}=11[/tex]
inches.