I was working through the exercises in the MS Press (2nd Edition) book (Chapter 2, Lesson 3, Lesson Review #4), and struggled a bit to determine the best way to figure out how two clients are on the same subnet. Here's the question;
You have obtained the 192.168.0.0/20 address block from a central network administrator. Within your network, you want the addresses 192.168.3.1 and 192.168.4.1 to belong to the same subnet, but you also want to maximize the number of subnets available. Which subnet mask should you configure within your organization?
A) /20

/21
C) /22
D) /23
According to the MS Press book, in order to figure out if two clients on the same subnet, use this formula;
d= value in subnet mask
k1 = value of octect in IP address 1
k2 = value of octect in IP address 2
k1 / (256-d) = ___
k2 / (256-d) = ___
If those two numbers are the same, then they are on the same subnet. Easy enough, until I try to use the values for the answers to figure it out;
A) /20 = 255.255.240.0
3 / (256-240) = 3 / 16 = 0.1875
4 / (256-240) = 4 / 16 = 0.25
--- Different numbers, Not on same subnet

/21 = 255.255.248.0
3 / (256-24

= 3 / 8 = 0.375
4 / (256-24

= 4 / 8 = 0.5
--- Different numbers, Not on same subnet
C) /22 = 255.255.252.0
3 / (256-252) = 3 / 4 = 0.75
4 / (256-252) = 4 / 4 = 1
--- Different numbers, Not on same subnet
D) /23 = 255.255.254.0
3 / (256-254) = 3 / 2 = 1.5
4 / (256-254) = 4 / 2 = 2
--- Different numbers, Not on same subnet
MS Press seems to think the correct answer is B (/21) -- I'm unable to produce this using their suggested formula.

Anyone have a better way to figure this out? Or is able to explain this more clearly?
Thanks!