Let $\clubsuit(x)$ denote the sum of the digits of the positive integer $x$. For example, $\clubsuit(8)=8$ and $\clubsuit(123)=1+2+3=6$. For how many two-digit values of $x$ is $\clubsuit(\clubsuit(x))=3$?
$\textbf{(A) } 3 \qquad\textbf{(B) } 4 \qquad\textbf{(C) } 6 \qquad\textbf{(D) } 9 \qquad\textbf{(E) } 10$
Let $y=\clubsuit (x)$. Since $x \leq 99$, we have $y \leq 18$. Thus if $\clubsuit (y)=3$, then $y=3$ or $y=12$. The 3 values of $x$ for which $\clubsuit (x)=3$ are 12, 21, and 30, and the 7 values of $x$ for which $\clubsuit (x)=12$ are 39, 48, 57, 66, 75, 84, and 93. There are $\boxed{E=10}$ values in all.