AIME II 2026 (Problem 13)

Call finite sets of integers SS and TT cousins if

- SS and TT have the same number of elements,
- SS and TT are disjoint, and
- the elements of SS can be paired with the elements of TT so that the elements in each pair differ by exactly 11.

For example, {1,2,5}\{1,2,5\} and {0,3,4}\{0,3,4\} are cousins. Suppose that the set SS has exactly 40404040 cousins. Find the least number of elements the set SS can have.