Total number of students = 100.
We need to find the number of students who did not offer any of the three subjects.
Let $x$ be the number of students offering all three subjects (Mathematics, Statistics, and Physics), i.e., $x = |M \cap S \cap P|$.
The number of students offering Physics ($|P|$) can be broken down:
$|P| = (\text{Physics only}) + (\text{Physics and Maths only}) + (\text{Physics and Stats only}) + (\text{Physics, Maths, and Stats})$
We know:
Substitute these into the equation for $|P|$:
$65 = 8 + (40 - x) + (20 - x) + x$
$65 = 8 + 40 - x + 20 - x + x$
$65 = 68 - x$
$x = 68 - 65$
$x = 3$
So, 3 students offered all three subjects.
Now, calculate the number of students in each distinct category:
The total number of students offering at least one subject is the sum of these distinct groups:
$|M \cup S \cup P| = 15 + 12 + 8 + 37 + 17 + 7 + 3$
$|M \cup S \cup P| = 99$
The number of students who did not offer any of the three subjects is the total number of students minus the number of students offering at least one subject:
Number offering none = Total students - $|M \cup S \cup P|$
Number offering none = $100 - 99$
Number offering none = 1