Step 1: Use the principle of inclusion-exclusion.
We are given the following information:
- \( n(A \cup B) = 99 \)
- \( n(A \cap B) = 28 \)
From the principle of inclusion-exclusion, we know that:
\[
n(A \cup B) = n(A) + n(B) - n(A \cap B)
\]
Substituting the given values:
\[
99 = n(A) + 61 - 28
\]
\[
n(A) = 99 - 33 = 66
\]
Step 2: Find \( n(A') \).
The complement of \( A \) is denoted as \( A' \), and by the complement rule, we know:
\[
n(A') = n(U) - n(A)
\]
where \( n(U) \) is the total number of elements in the universal set. Since \( n(A \cup B) = 99 \) and this represents all the elements in the universal set, we have \( n(U) = 99 \). Therefore:
\[
n(A') = 99 - 66 = 33
\]