If 60 students have completed the math requirement, 45 students have completed the science requirement and 20 have completed both, then.
40 have completed only math
25 have completed only science
20 have completed both
85 subtotal
Note I subtracted 20, the number of students who have already completed both requirements from both the number of students who have completed math and the number of students who have completed science.
Of the 140 students polled, this leaves 55 students (140-85) who have not yet completed either requirement.
As to the questions
i. # students who have completed at least one of A and B.
This means how many students have either completed the math requirement, the science requirement or both.
Ans: 85 students
ii. # students who have complete exactly one of A and B
Here we want the number of students who completed math requirement OR science requirement, but not both.
Ans: 40+25=65 students
iii. # students who have not completed either A or B
Ans: 140-85 = 55 students