THIS IS WITH FORMULA POINT OF VIEW
A IS THE CANDIDATE KEY=>B,C,D ARE REST ATTRIBUTES=>NUM OF SUPER KEYS= 2^3=8
B IS THE CANDIDATE KEY=>A,C,D ARE REST ATTRIBUTES=>NUM OF SUPER KEYS= 2^3=8
C,D ARE THE COMMON ATTRIBUTES IN BOTH THE REST ATTRIBUTES => NUM OF KEYS=2^2=4
SO # OF SK=8+8-4=12
NOW WITH LOGIC
A IS CK=>{A,AB,AC,AD,ABC,ACA,ABD,ABCD}=8 NOS
B IS CK=>{B,BA,BC,BD,BAC,BAD,BCD,ABCD}=8 NOS
COMMON IN A AND B={AB,ABC,ABD,ABCD}=4 NOS
REMOVE COMMON=8+8-4=12