A test has 180 questions. Each question has 5 options, but only 1 option is correct. If test-takers mark the correct option, they are awarded 1 point. However, if an answer is incorrectly marked, the test-taker loses 0.25 points. No points are awarded or deducted if a question is not attempted. A certain group of test-takers attempted different numbers of questions, but each test-taker still received the same net score of 40. What is the maximum possible number of such test-takers?
Choose the correct choice from the following answers:
A) 29  B) 33  C) 35  D) 40  E) 42

Rationale: "a correct answers get you 1 point , an incorrect answer gets you minus 1 / 4 point and a skipped question gets you 0 points . since there are 200 total questions , there are a variety of ways to get a total of 40 points . let c be the number of correct answers and let i be the number of incorrect answers . to get 40 points , a test taker must have at least 40 correct answers . then c = > 40 . for every correct question above 40 , the test taker has 4 incorrect answers . then , the i = 4 * ( c - 40 ) . also , i + c < = 180 . thus 5 c < = 340 and so c < = 68 . then 40 < = c < = 68 and c can have 29 possible values . the answer is a ."
Answer: A