FARM

From the prompt: 2/3*60=40. cow + pigs = 40

1. C > 2P Insufficient. 39 cows, 1 pig. or 38 cows, 2 pigs, etc...

2. P > 12 Insufficient. 13 pigs, 27 cows, or 14 pigs, 26 cows, etc...

Combine
From stem 2, more than 12 pigs = 13. From stem 1 more than twice = 13*2 + 1 = 27. 13 + 27 = 40!
If we try 14 pigs, more than twice = 29, and 14 + 29 > 40.

So the answer is C.

I AM NOT SURE IF MY UNDERSTANDING OF THE QUESTION IS CORRECT OR YOURS . MY TAKE IS THAT 2/3 rd EITHER COWS OR PIGS MEANS 40 ARE ALL COWS OR ALL PIGS NOT MIX OF COWS AND PIGS

First a side note - writing in all caps implies that you are SHOUTING...

I'm certain that the question meant the number of cows and pigs adds up to 40.

Thanks