Total families = 60
Families with cat = 38
Families without cat = 22
Now, the question is how many of the families have a dog?

Statement 1=> 28 of the families in this neighborhood have a cat but not a dog.
Number of families with cat and dog = 38 - 28 = 10.
So, therefore, there is no information regarding the total number of families with dogs but without cats. Hence, we cannot find the total number of families with a dog. Statement 1 is, therefore, NOT SUFFICIENT.

Statement 2=> The number of families in the neighborhood who have a dog, and a cat is the same as the number of families who have neither a cat nor a dog.
Let the number of families with a dog and a cat = x
Therefore, families with neither a dog nor a cat = x
Families with a cat but no dog = 38 - x
Total number of families without dog = 38 - x + x = 38
The total number of families with a dog = 60 - 38 = 22

Hence, statement 2 is SUFFICIENT.

The correct option to this question is B. Hope this help<i class="em em-v"></i>