Given n(X) = 40, n(X∪Y) = 60, n(X∩Y) = 10We know that:n(X∪Y) = n(X) + n(Y) - n(X∩Y)∴ 60 = 40 + n(Y) - 10∴ n(Y) = 60 - (40 - 10) = 30Thus, the set Y has 30 elements.