You are given a math word problem and you are supposed to make use of mathematical concepts like probability, combinatorics, linear equations, sequences/series, or simple operators like addition, subtraction, division, or multiplication to answer the given question. Choose the best option from the 5 given options and report that option.

Question: Some of the people in Town L are left-handed, some are tall, some are both, and some are neither. In Town Y, three times as many people are left-handed > as are left-handed in Town L, three times as many people are tall as are tall in Town L, three times as many people are both as are both in Town L, but no one is neither. If the total number of people in Town L is four times greater than the total number of people in Town Y, which of the following could be the number of people in Town L who are neither left-handed nor tall?

Option A: 23

Option B: 39

Option C: 72

Option D: 143

Option E: 199
Option D