Total number of people surveyed = 118
Number of people who own dogs = 78
Number of people who own cat = 44
Number of people who own both cats and dogs = 26
Number of people who only own dogs = 78 - 26 = 52
Number of people who own only cats = 44 - 26 = 18
Only dog owners + Only cat owners + Both + Neither = Total people surveyed
52 + 18 + 26 + Neither = 118
Neither = 22(answer)