Let n(A) = number of students opted Mathematics = 70, n(B) = number of students opted Physics = 46, n(C) = number of students opted Chemistry = 28, n (A ∩ B) = 23 , n(B ∩ C) = 9, n(A ∩ C) = 14, n(A ∩ B ∩ C) = 4, Now n(A ∪ B ∪ C) = n(A) + n(B) + n(C) – n(A ∩ B) – n(B ∩ C) – n(A ∩ C) + n(A ∩ B ∩ C) = 70 + 46 + 28 – 23 – 9 – 14 + 4 = 102 So number of students not opted for any course = Total – n(A ∪ B ∪ C) = 140 – 102 = 38