Thank you very much!!
Now, I've got it!;-)
Just to answer your question, why I assumed that 3 people study accounting and marketing:
I just have choosen three preople out of the nine who study TWO of the subjects, as we have 3 subjects and 9 people. Therefore I just divided 9 by the three subjects to make it easier for calculation.
At the end, you are completely right it has to end up with 12 people, that have to be substracted (keeping in mind the one who studies all three subjects!).
Last remark:
I have also found my mistake when calculating the "40".;-)