
Instead of using divisibility rules first, we can find the answer by trying to actually build a valid $3 \times 4$ grid and seeing which number refuses to fit.
To be sure $x=10$ truly works and is not just numerically convenient, build the grid directly with average 8 (row sum 32, column sum 24): placing 13, 3 in row 1, 11, 7, 5 in row 2, and 12, 2, 4 in row 3 alongside the fixed numbers gives every row summing to 32 and every column summing to 24, using all nine candidates except 10.
Let's summarize:
So the number that must be left out of the grid is 10.