Let
s-------> represent the number of sheep
g-------> represent the number of goats
we know that
1) Morgan moves no more than 26 of her sheep and goats into another field
so
(s+g) ≤ 26------> inequality 1
2) Fewer than 14 of her animals are sheep
so
s < 14-------> inequality 2
therefore
the answers are
B.) s < 14
D.) s + g ≤ 26