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UKMT Intermediate Mathematical Challenge, 2015

Combinatorics Difficulty 2.0 Junior Find the answer United Kingdom

A voucher code is made up of four characters. The first is a letter: V, X or P. The second and third are different digits. The fourth is the units digit of the sum of the second and third digits. How many different voucher codes like this are there?

(A) $180$ (B) $243$ (C) $270$ (D) $300$ (E) $2700$

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