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Forget conventional ways of solving math questions. For DS problems, the VA (Variable Approach) method is the quickest and easiest way to find the answer without actually solving the problem. Remember that equal numbers of variables and independent equations ensure a solution.

The first step of the VA (Variable Approach) method is to modify the original condition and the question. We then recheck the question.

We can determine whether an integer is divisible by 4 from its final two digits.
Thus, abc0 is divisible by 4 if and only if c0 is divisible by 4.
Condition 1) tells us nothing about the value of c, so it is not sufficient.
Condition 2) tells us that both b and c are odd numbers.
If c is an odd number, then 10*c + 0 = 10*c is not a multiple of 4, and so abc0 is not a multiple of 4. The answer is ‘no’.
Since ‘no’ is also a unique answer by CMT (Common Mistake Type) 1, condition 2) is sufficient.

Therefore, B is the answer.

Answer: B
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