Let us suppose
Each xr contains 5 elements and each yr contains 2 elements such that
∴ n(S) = 20 × 5 (∵ each xr has 5 elements)
n(S) = 100
It is given that each element of 5 belong to exactly 10 of the xr's.
∴ Number of distinct elements in
Since each yr has 2 elements and
∴ n(S) = n × 2 = 2n
And each element of S belong to exactly 4 of yr's
⇒ number of distinct elements in
from (1) and (2)
Hence, the correct answer is option B.