Let and be positive integers such that . Let and be an endofunction on . A subset of of cardinality is said to be -splitting if . Let denote the number of -splitting subsets. If , then we show that , where is the generating function for the number of -invariant subsets of . It is interesting to note that substituting a root of unity into a polynomial with integer coefficients has an enumerative meaning. More generally, let be the generating function for the number of -flags of -invariant subsets. We prove for certain endofunctions , if , then , where is a primitive root of unity.

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