Let U be a universal set. Then, the distributive law for any three sets A,B,C is given by, A∩(B∪C)=(A∩B)∪(A∩C).
(A∩B)∪(A∩B′) ∪(A′∩B)∪(A′∩B′)=(A∩(B∪B′))∪(A′∩(B∪B′))(Since ∪ is associative)=(A∩U)∪(A′∩U)(Union of a set and its complement is the universal set)=A∪A′=U
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