Answer:
 26
 
Explanation:
Total pupils 60
32 boys and girls will be 28 (60-32)
Cola 12 boys 
Water 4 boys 9 girls 
Milk 21 pupils 
Total results 12 + 4 +9+ 21 = 46
Outstanding girls will be 60 - 46 
Girls who like coke 14
If 14 girls liked cola and 12 boys liked cola, total will be 14 + 12