In a class of 40 students, 32 offer mathematics, 24 offer physics and 4 offer neither mathematics nor physics. How many offer both mathematics and physics?
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Correct Answer: Option D
Explanation:

40 = 32 - x + x + 24 + 4
40 = 60 - x
x = 60 - 40
x = 20
40 = 32 - x + x + 24 + 4
40 = 60 - x
x = 60 - 40
x = 20