We have digits 0, 2, 3, 5.
We know that, if unit place digit is ‘0’ or ‘5’ then the number is divisible by 5
If unit place is ‘0’
Then first three places can be filled in 3! ways = 3 × 2 × 1 × 1 = 6
If unit place is ‘5’
Then first place can be filled in two ways and second and third place can be filled in 2! ways = 2 × 2 × 1 × 1 = 4
∴ Total number of ways = 6 + 4 = 10 = n(E)
Total number of ways of arranging the digits 0, 2, 3, 5 to form 4 – digit numbers without repetition is 3 × 3 × 2 × 1 = 18
Hence, the correct option is (D).