2003 AMC 10B Problem 25

Write the number as $\overline{ab23}.$ It is divisible by $3$ when $a+b+2+3=a+b+5$ is divisible by $3,$ that is, when $a+b\equiv 1 \pmod 3.$ The two-digit prefix $\overline{ab}$ ranges over the $90$ values from $10$ to $99,$ and exactly one third of them satisfy this, giving $\dfrac{90}{3}=30.$ Thus, the correct answer is B.