For n=0 then clearly there is 1 such subset, the empty set.
If n>0 list the elements of X as
x1,x2,x3, x4 …..........,xn
A subset S⊆X with an even number of elements is determined by its intersection with {x1,…,xn−1}: if the intersection has an even number of elements then xn∉S, and if it has an odd number of elements then xn∈S
.
Thus the number of subsets of X with an even number elements is equal to the number of subsets of {x1,…,xn−1}, which is 2^(n−1)