The correct option is D 2712
We know the divisibility rule: If a number is exactly divisible by both 3 and 4, then the number is divisible by 12.
Here, the sum of the digits is 2+7+1+2=12. 12 is multiple of 3, so the number is multiple of 3.
2712, last 2 digits 12 exactly divisible by 4, so the number is divisible by 4.
So, the number 2712 is divisible by both 3 and 4, the number is divisible by 12.