Network 192.168.0.0/24

-Network 192.168.1.0/24

Condition:

1. Accounting department has 36 host

2. Business department has 21 host

3. HR department has 5 host

4. Marketing department has 16 host

5. IT department has 47 host

6. We have 50 host for general users

7. Guest area is having 64 host

8. Accounting department should not able to communicate with IT department

9. IT department should able to communicate with General users

10. Guest are should not able to communicate with IT department

10. Business department and Marketing department should able to communicate with each other

11. HR department should not communicate with Guest area users

you should use a subnet according to the condition and have to make sure that you have the minimum wastage of IPs.