n (A) = (60/100 * 96) = 288/5, n (B) = (30/100 * 96) = 144/5, n (A ∩ B) = (15/100 * 96) = 72/5.
n(A ∪ B) = n (A) + n (B) - n (A ∩ B) = 72.
So, people who had either or both types of lunch = 72.
Hence, people who had neither type of lunch = (96 - 72)= 24.