Factors are numbers which can go into the number whose factors is being determined.Factors of 36 are numbers that can go into 36Factors of 36,P={1,2,3,{4},6,9,{1,2},18,{3,6}}Multiples of 4 less than 40,Q={{4},8,{12},16,20,24,28,32,{36}}Intersection ∩ means element you can find in both setsP∩Q={4,12,36}If a set contains ' n ' elements, then the number of subsets of the set is 2n.The number of elements in P∩Q is 3 , hence the number of subsets could be calculated as:Subsets =23=2×2×2=4×2=8