declare @tStudent table (applicantIdx int, gender char(1), category char(1))
insert into @tStudent values(100, 'm', 'A')
insert into @tStudent values(102, 'm', 'B')
insert into @tStudent values(101, 'f', 'C')
insert into @tStudent values(104, 'm', 'B')
insert into @tStudent values(103, 'f', 'B')
insert into @tStudent values(109, 'm', 'D')
/*
applicantIdx is a primary key
gender only contain values m or f
category only contain values A, B, C, or D
*/

declare @tQuota table (idx int, iptsIdx int, kursusIdx int, mQuota_A int, fQuota_A int, 
mQuota_B int, fQuota_B int, mQuota_C int, fQuota_C int, mQuota_D int, fQuota_D int)
insert into @tQuota values(1999, 120, 300, 30, 44, 29, 77, 55, 39, 34, 89)
insert into @tQuota values(1923, 200, 300, 90, 23, 34, 45, 55, 90, 20, 50)
insert into @tQuota values(4488, 87, 38, 390, 229, 298, 23, 57, 58, 12, 8)

/*
idx is a primary key
iptsIdx, and kursusIdx is a unique

mQuota_A is a male quota for A category
fQuota_A is a female quota for A category
mQuota_B is a male quota for B category
fQuota_B is a female quota for B category
and so on ...
*/

declare @tAccepted table (applicantIdx int, tQuotaIdx int)
insert into @tAccepted values(104, 1923);
insert into @tAccepted values(102, 1999);
insert into @tAccepted values(101, 4488);
/*
@tAccepted save the quota was taken
@tAccepted(applicantIdx) is a foreign key to @tStudent(applicantIdx)
applicantIdx is a unique
*/

idx    |  mQuota_A   | fQuota_A  | mQuota_B  | fQuota_B | mQuota_C  | fQuota_C  | mQuota_D | fQuota_D
-------------------------------------------------------------------------------------------------------
1999	  30	       44	       28	       77	      55	      39	      34	     89
1923	  90	       23	       33	       45	      55	      90	      20	     50
4488	  390	       229	       298	       23	      57	      57	      12	     8

SELECT t.idx,
t.mQuota_A - COALESCE(q.mQuota_A,0) AS mQuota_A,
t.fQuota_A - COALESCE(q.fQuota_A,0) AS fQuota_A,
t.mQuota_B - COALESCE(q.mQuota_B,0) AS mQuota_B,
...
FROM @tQuota t
OUTER APPLY (SELECT  SUM(CASE WHEN s.gender = 'm' AND category ='A' THEN 1 ELSE 0 END) AS mQuota_A,
             SUM(CASE WHEN s.gender = 'f' AND category ='A' THEN 1 ELSE 0 END) AS fQuota_A,
             SUM(CASE WHEN s.gender = 'm' AND category ='B' THEN 1 ELSE 0 END) AS mQuota_B,
             .....
             FROM @tAccepted a
             INNER JOIN @tStudent s
             ON s.applicantIdx = a.applicantIdx 
             WHERE a.tQuotaIdx = t.idx 
             )q