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Bunuel
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Call the number of employee is X.

(1) If 4 additional employees are hired by the company and all of the present employees remain, there will be at least 30 employees in the company.

=> X + 4 >= 30 <=> X >= 26
We can not find X yet.

(2) If no additional employees are hired by the company and 4 of the present employees resign, there will be fewer than 23 employees in the company.

=> X - 4 < 23 <=> X < 27
This alone can not solve the problem. But combine (1) and (2) we have X < 27 and X >= 26, so X must be 26.

The answer is C.
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