Two subsets of the set S\equal{}\{a,b,c,d,e\} are to be chosen so that their union is S and their intersection contains exactly two elements. In how many ways can this be done, assuming that the order in which the subsets are chosen does not matter?
<spanclass=′latex−bold′>(A)</span>20<spanclass=′latex−bold′>(B)</span>40<spanclass=′latex−bold′>(C)</span>60<spanclass=′latex−bold′>(D)</span>160<spanclass=′latex−bold′>(E)</span>320