In a class of 40 students 26 play football and play 20 long tennis, if 17 play above, many play neither?  Select:
A) 6
B) 8
C) 10
D) 11
E) 14

Rationale: 26 + 20 - 17 = 29 40 - 29 = 11 play neither answer is d
Answer: D