Solution:
As, A number is divisible by 4 if the number formed by its last two digits is divisible by 4.
So, two-digits number are divisible by 4
= 12, 16, 20, 24, 28, 32, 36, 40, 44, 48, 52, 56, 60, 64,68, 72, 76, 80, 84, 88, 92, 96
Hence, the number of two digit numbers = 22
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