The number of five-digit numbers, greater than 40000 and divisible...

We need to find the number of $5$ digit numbers greater than $40000$ and divisible by $5$.

Case I : Numbers start with $5$.

Here if the number starts with $5$ it should end with $0$ to be divisible by $5$.

Case II : Number starts with $7$ and the last digit can have $0$ or $5$.

Case III : The number starts with $9$ and the last digit should have $0$ or $5$.

Total numbers $= 120$.

Hence this is the correct option.