The correct answer is (c) 27.
A two-digit number is a number between 10 and 99. The first digit can be any number from 1 to 9, and the second digit can be any number from 0 to 9. This means that there are 10 possible first digits and 10 possible second digits, for a total of $10 \times 10 = 100$ two-digit numbers.
To find the number of two-digit numbers that are divisible by 3, we can use the following formula:
Number of multiples of $n$ from 1 to $m$ = $\frac{m}{n} + \left\lfloor \frac{m}{n} \right\rfloor$
where $m$ is the upper limit and $n$ is the divisor.
In this case, $m = 99$ and $n = 3$. Substituting these values into the formula, we get:
Number of multiples of 3 from 1 to 99 = $\frac{99}{3} + \left\lfloor \frac{99}{3} \right\rfloor = 33 + 33 = 66$
However, we need to subtract 1 from this number because the number 0 is divisible by 3, but it is not a two-digit number. Therefore, the number of two-digit numbers that are divisible by 3 is $66 – 1 = \boxed{27}$.
Option (a), 30, is incorrect because it is the total number of two-digit numbers. Option (b), 29, is incorrect because it is the number of two-digit numbers that are not divisible by 3. Option (d), 26, is incorrect because it is the number of two-digit numbers that are odd.