The number of all five digit numbers which are divisible by 4 that can be formed from the digits 0, 1, 2, 3, 4 (without repetition), is 

The numbers formed will be divisible by 4 if the number formed by the two digits on the extreme right is divisible by 4, i.e. it should be 04, 12, 20, 24, 32, 40. 

The number of numbers ending in$04 = 3 ! = 6$

The number of numbers ending in $12 = 3 !- 2 ! = 4$

The number of numbers ending in $20 = 3 ! = 6$

 The number of numbers ending in$24 = 3 ! - 2 1 = 4$

 The number of numbers ending in $32 = 3 1 - 2 ! = 4$

 The number of numbers ending in $40 = 3 ! = 6$

So, the required number$= 6 + 4 + 6 + 4 + 4 + 6 = 30$