Let A = {1, 2, 3, ......, 12}.
Let's define a new set B, where B[n] = A[n] mod 3
Then B = {1, 2, 0, 1, 2, 0, 1, 2, 0, 1, 2, 0}
For the sake of clarity, I'm going to lebel each number with a subscript letter.
(like 4 mod 3 = (1 x 3 + 1) mod 3 = lb and 7 mod 3 = (2 x 3 + 1) mod 3 = 1)
Then B = {1a, 2a, 0a, 1b, 2b, 0b, 1c, 2c, 0c, 1d, 2d, 0d}.
There are 4 zeroes, 4 ones and 4 twos.
Case I : 0 + 0 + 0 = 0 (mod 3)
Total possibilities of that case are \(4_{c_3}\) = 4
Case II : 0 + 1 + 2 = 3 mod 3 = 0
Total possibilities of that case are \(4_{c_1}\times4_{c_1}\times4_{c_1}\) = 4 x 4 x 4 = 64
Case III : 1 + 1 + 1 = 3 mod 3 = 0
Total possibilities of that case are \(4_{c_3}\) = 4
Case IV : 2 + 2 + 2 = 6 mod 3 = 0
Total possibilities of that case are \(4_{c_3}\) = 4
Therefore, total ways to selecting 3 numbers from set {1, 2, 3 ..... 12} whose sum is divisible by 3 = 4 + 64 + 4 + 4 = 76