In the following Venn diagram, the oval stands for 'chartered accountants', the pentagon stands for 'males', the triangle stands for 'full-time employees', and the square stands for 'tax-payers'. The given numbers represent the number of persons in that particular category.

How many male chartered accountants are NEITHER tax-payers NOR full-time employees?

22

Step 1 ) Look at the figure of ''chartered accountants',  'males' , ( pentagon , oval) which is not the part of NEITHER tax-payers NOR full-time employees

Step 2) Look at common number between them that is 22

Step 3) So that 22 is the number of those  male chartered accountants which are NEITHER tax-payers NOR full-time employees