The correct option is D 204
Divisibility by 4:
The last two digits should be divisible by 4.
So, the possible last two digits are,
(08),(20),(28),(32),(36),(60),(68),(80),(92),(96)
Case 1:
When the last two digits are (08),(20),(60),(80)
Number of such 5-digit numbers is
4×3×2×4=96
Case 2:
When the last two digits are (28),(32),(36),(68),(92),(96)
Number of such 5-digit numbers is
3×3×2×6=108
Hence, total numbers of 5-digit numbers divisible by 4 is 96+108=204