A = {1,2,3,4}
B = {1,4,9,16}
S = {1,4}
T = {4,9}
for S1: f−1( S∪T ) = f−1(S) ∪ f−1(T)
$\Rightarrow$ f−1(1,4,9) = f−1(1,4) ∪ f−1(4,9)
$\Rightarrow$ {1,2,3} = {1,2} ∪ {2,3}
$\Rightarrow$ {1,2,3} = {1,2,3}
hence S1 is true
for S2: f−1(S∩T) = f−1(S) ∩ f−1(T)
$\Rightarrow$ f−1(4) = f−1(1,4) ∩ f−1(4,9)
$\Rightarrow$ {2} = {1,2} ∩ {2,3}
$\Rightarrow$ {2} = {2}
hence S2 is true