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Option 1 : Managers who are tax-payers but are not morning walkers
[ alt="F1 A.M madhu 13.12.2019 D 12" src="//storage.googleapis.com/tb-img/production/19/12/F1_A.M_madhu_13.12.2019_D%2012.png" style="width: 293px; height: 143px;">3 is common between Mangers and tax- payer but outside of Morning walkers.
Hence, Managers who are tax- payers but are not morning walkers is the correct answer.
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