We can categorise the numbers of set S=3n type⏟3,6,9,3(n−1) type⏟2,5,3(n−2) type⏟1,4Let Np=Number of subsets of S containing p elements which are not divisible by=3
For p=1
n(N1)=C12+C12=4
For p=2
n(N2)=C13C12+C13C12+C22+C22=14
For p=3
n(N3)=C13(C22+C22)+C23(C12+C12)+C22C12+C12C22=22
For p=4
n(N4)=C13[(C22C12)+(C12C22)]+C23(C22+C22)+C33(C12+C12)=22
For p=5
n(N5)=C23[(C22C12)+(C22C22)]+C33(C22+C22)=14
For p=6
n(N6)=C33[(C22C12)+(C12C22)]=4
⇒Total subsets satisfying given condition =4+14+22+22+14+4=80