Since 25=26−1=24+1=24+2−1=21+3+1=21+3+2−1=18+6+1=18+6+2−1=15+9+1=15+9+2−1=15+6+3+1=15+6+3+2−1=12+9+3+1=12+9+3+2−1 we conclude that there are 13 subsets whose elements sum to 25. The answer is (E).
Alternative Solution: Let S be a subset of {−1,1,2,3,6,9,12,15,18,21,24,26} whose elements sum to 25. If 26∈S then S={−1,26}. Next assume 26∈/S and define R={−1,1,2} and T={3,6,9,12,15,18,21,24} (note that S⊆R∪T). Let r be the sum of the elements in S∖T and t be the sum of the elements in S∖R. Note −1≤r≤3 since S∖T⊆R. Also note t is divisible by 3 since S∖R⊆T and every number in T is divisible by 3. Since r+t=25 it must be that r=1 and t=24. Therefore S∖T is either {1} or {−1,2}, and S∖R is one of the six subsets of T whose elements sum to 24: {24}, {3,21}, {6,18}, {9,15}, {3,6,15} or {3,9,12}. Thus S is one of the following twelve subsets: {1,24}, {1,3,21}, {1,6,18}, {1,9,15}, {1,3,6,15}, {1,3,9,12}, {−1,2,24}, {−1,2,3,21}, {−1,2,6,18}, {−1,2,9,15}, {−1,2,3,6,15} or {−1,2,3,9,12}. Including {−1,26}, there are 13 subsets whose elements sum to 25.