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The empty subset always works: if , every vertex has degree , which is even. So the answer is at least .
Now weigh the two forces against each other:
If those constraints were independent, you would expect valid subsets. The answer is , exactly twice that.
So one constraint must be redundant. Ask yourself: across the whole graph, what is always true about the sum of all vertex degrees?
The sum of all degrees is , always even. So once vertices are even, the last one is even with no choice. One constraint comes for free.