The question requires us to find the number of matrices \( A \) of order \( 3 \times 2 \) whose elements are from the set \(\{ \pm 2, \pm 1, 0 \}\), and satisfy the condition \(\mathrm{Tr}(A^TA) = 5\).
To solve this problem, let's understand the requirement and the process step-by-step:
The correct answer, therefore, is 312.