A certain number of horses and an equal number of men are going somewhere. Half of the owners are on their horses' back while the remaining ones are walking along leading their horses. If the number of legs walking on the ground is 40, how many horses are there ?  Choose the correct choice from the following.
A) 8
B) 12
C) 14
D) 16
E) 18

Rationale: legs 8 * 4 = 32 now half on their horses so remaining on the walk so 4 men 4 men has 8 legs so , 8 + 32 = 40 legs walking answer : a
Answer: A