Man and Horse

If all men and horse has two legs, there will be only $74\times2 = 148$ legs, but provided the horse have four legs, the sum of all legs shall also take account the two legs increasing per each horse, hence there are $\displaystyle\frac{196-148}{2} = 24$ horses and 50 men.

very good question. but very easy/unthinking options.

only in option 1 there is 74 heads and the other options have more heads .

so, i don't need to do the math. just to look at the option 1.

so, option 1 is the answer.

let $H$ be the number of horses and $P$ be the number of humans

since a horse has four feet and a human has two feet, we have the two equations

$H+P=74$ $\color{#D61F06}(1)$

$4H+2P=196$ $\color{#D61F06}(2)$

Solving $H$ in $\color{#D61F06}(1)$ , we get $H=74-P$ . Substituting this in $\color{#D61F06}(2)$ , we have

$4(74-P)+2P=196$

$296-4P+2P=196$

$100=2P$

$50=P$

It follows that $H=74-50=24$ .