A polling company found that, of 300 households surveyed, 120 spent at least $100 per month on both gasoline and electricity, 60 spent at least $100 per month on gasoline but not on electricity, and for every household that did not spend at least $100 per month on gasoline or electricity, 4 spent at least $100 per month on electricity but not on gasoline. How many of the 300 households did not spend at least $100 per month on either gasoline or electricity? Options:
A) 24 B) 30 C) 36 D) 90 E) 96

Rationale: 120 spend $ 100 on gas & electricity 60 spend $ 100 on gas but not on electricity for every one that spent < $ 100 on both there are 4 that spent $ 100 on electricity not gas let the ones that spent on neither be x the ones that spent on just electricity will be 4 x total households = those who spend > $ 100 on both + those who spend > $ 100 on just one + those who spend < $ 100 on both = 120 + 60 + 4 x + x 300 = 180 + 5 x implies x = 24 answer is ( a )
Answer: A