1st method: -

80 people like Shahrukh, it means at least 20 people like Amir or Akshay or Amir and Akshay both.

Similarly atleast 36 people like Shahrukh or Akshay or Shahrukh and Akshay both.

Again atleast 20 people like people like Shahrukh or Amir or Shahrukh and Amir both.

40 + 56 + 40 = 136

It means that if there is no interection in these three courses, 136 would be maximum number of people who like Shahrukh, Amir, Akshay alone or 2 at a time.

Thus it gives atleast 0% people like all three.

2nd method: - Use minimum of all technique taught in class

120-80= 40

120-64=56

120-80=40

Sum of all differences = 136

$120-136<0$. Hence, the minimum is 0. Option (e)