If this is not the exact wording of the problem as given to you, please quote that -- even if you have translated from another language. I find it almost incomprehensible.
My first though was that an "m subset" would be a subset of size m (I have seen that term used), but that seems redundant, since m is not specified and the size can be even or odd. Maybe you meant "M subsets", meaning "subsets of M"? If so, changing case is a very bad idea.
Then there is the uncertainty whether you are asking two questions (how many subsets of any even size are there, and how many subsets of any odd size are there), or something else.
It may help if you give some examples of what you are asking for, with specific numbers. For example, "For any finite set M of size 5", what would be the answer to your question?