Step 1: Concept
A number is divisible by 10 if its last digit is 0.
Step 2: Meaning
The 5th place (units) must be 0 (1 way).
Step 3: Analysis
Remaining 4 places must be filled by digits $\{1, 2, 3, 4, 5\}$ without repetition.
Number of ways $= 5 \times 4 \times 3 \times 2 = 120$.
Step 4: Conclusion
Total numbers $= 120$.
Final Answer: (C)