In the following Venn diagram, the oval stands for 'chartered accountants', the pentagon stands for 'males', the triangle stands for 'full-time employees', and the square stands for 'tax-payers' . The given numbers represent the number of persons in that particular category.

How many male chartered accountants are NEITHER tax-payers NOR full-time employees?

A

14

B

22

C

8

D

17