The first-order factorizable contributions to the three-loop massive operator matrix elements $A_{Qg}^{(3)}$ and $\Delta A_{Qg}^{(3)}$

The unpolarized and polarized massive operator matrix elements $A_{Qg}^{(3)}$ and $\Delta A_{Qg}^{(3)}$ contain first-order factorizable and non-first-order factorizable contributions in the determining difference or differential equations of their master integrals. We compute their first-order factorizable contributions in the single heavy mass case for all contributing Feynman diagrams. Moreover, we present the complete color-$\zeta$ factors for the cases in which also non-first-order factorizable contributions emerge in the master integrals, but cancel in the final result as found by using the method of arbitrary high Mellin moments. Individual contributions depend also on generalized harmonic sums and on nested finite binomial and inverse binomial sums in Mellin $N$-space, and correspondingly, on Kummer-Poincaré and square-root valued alphabets in Bjorken-$x$ space. We present a complete discussion of the possibilities of solving the present problem in $N$-space analytically and we also discuss the limitations in the present case to analytically continue the given $N$-space expressions to $N \in \mathbb{C}$ by strict methods. The representation through generating functions allows a well synchronized representation of the first-order factorizable results over a 17-letter alphabet. We finally obtain representations in terms of iterated integrals over the corresponding alphabet in $x$-space, also containing up to weight {\sf w = 5} special constants, which can be rationalized to Kummer-Poincaré iterated integrals at special arguments. The analytic $x$-space representation requires separate analyses for the intervals $x \in [0,1/4], [1/4,1/2], [1/2,1]$ and $x > 1$. We also derive the small and large $x$ limits of the first-order factorizable contributions