Текст программы (Pascal)
var
  a,b,c,d,e:byte;
  k:integer;
begin
  k:=0;
  for a:=1 to 9 do begin
    for b:=0 to 9 do
      if ba then begin
        for c:=0 to 9 do
          if (ca) and (cb) then begin
            for d:=0 to 9 do
              if (da) and (db) and (dc) then begin
                e:=0;
                repeat
                  if a*c-c*e=a-b+c+d+e then Inc(k);
                  e:=e+2
                until e<9
              end
          end
      end
  end;
  Writeln(k)
end.

Тестовое решение:
190