This is how I did it:
Yes to 2nd No to second Total
Yes to 1st...........10................20.............30
No to 1st................................................90
Total.....................................................120
So, I started by picking a number for the total: I picked 120 as a smart number (3*4=12, which are our denominators).
Then, 1/4 answered yes to the 1st question, so 120/4=30, which means that 90 must have answered no to 1st question (120-30=90); we don't need this, but it is an easy calculation and creates a complete table, just to be able to check for mistakes in the additions.
The problem also states that 1/3 of those who said yes to question one, said yes to question 2. So, 30/3=10, and as before 30-10=20 people said no to question 2.
At this point, we can already solve the question, since we are looking for those that didn't answer "yes" to both questions. From the table, there were 10 people out of 120 that answered yes to both questions, so 120-10=110 people did not answer yes to both questions.
Answer choice E ends up in 110: 11N/12= 11*120/12= 1320/12= 110.