Let
A=a,b,c,d,R:A→A
R=(a,b),(b,c),(b,d)
Reflexive:
For reflexivity, we must add (a,a),(b,b),(c,c),(d,d)
Symmetric and Transitive:
For symmetric and transitivity, we must add
(b,a),(c,b),(d,b)
(a,c),(a,d),(c,d),(d,c),(c,a),(d,a)
So, we can say that minimum 13 elements are required to make an equivalence relation.