Correct option is B

The number of coffee lovers who are both graduated and soldiers is 90.
coffee lovers = 27 + 90 + 52 + 65
coffee lovers with graduated = 65 + 52
coffee lovers who are both graduated and soldiers = 52 not 90 as given (option a is wrong)
The number of graduate who are also coffee lovers but not soldiers is 65.
graduate = 65 + 52 + 93 + 49
graduate with coffee lovers= 65 + 52
graduate who are also coffee lovers but not soldiers= (65 + 52) - (52) = 65 Correct options is option b .
The number of soldiers who are neither coffee lovers not graduate is 193.
The number of soldiers = 90 + 52 + 93 + 141
The number of soldiers who are neither coffee lovers not graduate = (90 + 52 + 93 + 141) - (90 + 52 + 93) = 141 not 193 (option c also wrong)
The number of soldiers who are also coffee lovers is 27.
= 52 + 90 = 142 (option d also wrong)