m + (n  -  3) + 25 + (m  -  2) + n = 100
m + n = 40 -----(1)
Total number of females who use student visa = 1200
Total number of people who use student visa = 1200 * 5/2 = 3000
Total number of males who use student visa = 3000  -  1200 = 1800
Total number of people who use five types of visas = 3000*100/25 = 12000
Total number of people who use transit visa = (m  -  2)% of 12000 = 120(m  -  2)
Total number of males who use transit visa = 3/5 of 120(m  -  2) = 72(m  -  2)
Total number of males who use journalist visas = [72(m  -  2) + 1800]/2 = 36m + 828
Total number of females who use journalist visas = 110% of 1200 = 1320
Now,
36m + 828 + 1320 = n% of 12000
10n  -  3m = 179 ------(2)
From (1) and (2)-
m = 17 and n = 23
Total number of people who use journalist visas = 23% of 12000 = 2760
Total number of males who use journalist visas =2760  -  1320 = 1440
Total number of people who use transit visa = 120(17  -  2) = 1800
Total number of males and females who use transit visa are 1080 and 720 respectively.
Total number of people who use business visa = 17% of 12000 = 2040 
Total number of males and females who use business visa are 867 and 1173 respectively.
Total number of people who use tourist visa = (23-3)% of 12000 = 2400 
Total number of males and females who use tourist visa are 1020 and 1380 respectively.
In tabular form-
| Visa | Total number of people | Total male | Total female | 
| Business visa | 2040 | 867 | 1173 | 
| Tourist visa | 2400 | 1020 | 1380 | 
| Student visa | 3000 | 1800 | 1200 | 
| Transit visa | 1800 | 1080 | 720 | 
| Journalist visa | 2760 | 1440 | 1320 | 
p = number of males who use business visa = 867
I: 'p' is divisible by the square of a prime number.
867 = 3 * 172
II: A number which is 26 less than 'p' is a perfect square.
867  -  26 = 841
III: q(67/100) = p/100, where q is 9.
867/100 = 8(67/100), q ≠ 9
Hence, option 'd' is correct.