In the accounts department of a company, there are some who are only chartered accountants and some who are only cost accountants. A few hold both chartered and cost accountancy qualifications. Besides these there are others who hold Management accountancy qualifications. Some of these management accountants have also done either chartered or cost accountancy or both. Which of the following figures represents these facts ?

Options

A.
B.
C.
D.

Answer

C

Explanation