The correct option is B 37
Any number is divisible by 8 if last three digit is divisible by 8
024,032,104,120,152,240,304,312,320,352,432,504,512,520
Case 1: when last three digit contains 0,
total 9 cases will there and thousands place can be filled in 3 ways
Case 2: when last three digit does not contains 0,
total 5 cases will there and thousands place can be filled in 2 ways
Total required numbers=9×3+5×2=37