Find the number of positive integers with three not necessarily distinct digits, $abc$, with $a \neq 0$ and $c \neq 0$ such that both $abc$ and $cba$ are multiples of $4$.
A positive integer is divisible by $4$ if and only if its last two digits are divisible by $4.$ For any value of $b$, there are two possible values for $a$ and $c$, since we find that if $b$ is even, $a$ and $c$ must be either $4$ or $8$, and if $b$ is odd, $a$ and $c$ must be either $2$ or $6$. There are thus $2 \cdot 2 = 4$ ways to choose $a$ and $c$ for each $b,$ and $10$ ways to choose $b$ since $b$ can be any digit. The final answer is then $4 \cdot 10 = \boxed{040}$.