The least $2$ digit number that has $2,5$ and $8$  as factors is

Factor : if a number $\text{'}x\text{'}$  divides another number $\text{'}y\text{'}$  exactly, then we say that $\text{'}x\text{'}$  is a factor of $\text{'}y\text{'}$

Option ( A ) : The factors of  80 are 1,2,4,5,8,10,16,20,40,80.

80 is exactly divisible $2,5$ and $8$ .

$\therefore$  2,5 and 8 are factors of  80.

Option ( B ) : The factors of  40 are 1,2,4,5,8,10,20,40.

40 is exactly divisible by 2,5 and 8.

$\therefore$  2,5 and 8 are factors of   40

Option ( C ) : The factors of  16 are 1,2,4,8,16.

16 is exactly divisible by 2 and 8 but not divisible by 5.

$\therefore$  2,8,are factors of 16 and  5 is not factor of  16.

Option ( D ) : The factors of  10 are 1,2,5,10

10 is exactly divisible by 2,5 but not divisible by 8.

$\therefore$  2,5 are factors of 10 and 8 is not factor of 10.

$\therefore$  The least two digit number that has $2,5$  and $8$ as factors is $40$ .