In a class of 40 students 26 play football and play 20 long tennis, if 17 play above, many play neither?  Choose the correct option:
A) 6
B) 8
C) 10
D) 11
E) 14
26 + 20 - 17= 
<gadget id="calculator">26 + 20 - 17</gadget>
<output>29</output>
29   40 - 29= 
<gadget id="calculator">40 - 29</gadget>
<output>11</output>
11 play neither   Answer is 11
<result>D</result>
In a class of 40 students 26 play football and play 20 long tennis, if 17 play above, many play neither?