From the question,
Age 18 - 22 has 177 people, 48 of whom smoke.
Age 23-30 has 146 people, 31 of whom smoke.
Age 31-40 has 81 people, 28 of whom smoke.
People who do not smoke = (177- 48)+(146-31)+(81-28) = 129 + 115 +53 = 297 people.
People within age 18-22 who do not smoke = 129
Total number of events = 404
Hence, option B is the answer.