Concept:Two-digit numbers divisible by 4 form an arithmetic progression (AP).The nth term of an AP is an​=a+(n−1)d, where a is the first term and d is the common difference.Explanation:The smallest two-digit number divisible by 4 is 12.The largest such number is 96.So the sequence is 12, 16, 20, ..., 96.Here a=12, d=4, and an​=96.Using the formula: 12+(n−1)×4=96.Subtract 12: (n−1)×4=84.Divide by 4: n−1=21.Thus n=22.Therefore, there are 22 two-digit numbers divisible by 4.Answer:22 (Option B).