Each set

Let us suppose

Each $x_{r}$ contains 5 elements and each $y_{r}$ contains 2 elements such that $\bigcup_{r=1}^{20} X_{r}=S=\bigcup_{r=1}^{n} Y_{r}$

$\therefore n(S)=20 \times 5 \quad\left(\because\right.$ each $x_{r}$ has 5 elements $)$

n(S) = 100

It is given that each element of 5 belong to exactly 10 of the xr's.

$\therefore$ Number of distinct elements in $S=\frac{100}{10}=10$

Since each $y_{r}$ has 2 elements and $\bigcup_{r=1}^{u} Y_{r}=S$

∴ n(S) = n × 2 = 2n

And each element of S belong to exactly 4 of yr's

$\Rightarrow$ number of distinct elements in $S=\frac{2 n}{4}$   ...(2)

from (1) and (2)

$10=\frac{2 n}{4}$

i. e $n=20$

Hence, the correct answer is option B.