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 charted accountants are NEITHER tax-payers NOR full-time employees?

1
17
2
14
3
22
4
8

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