That depends on what you take to be the definition of "incidence." Normally, "incidence" is defined as the number of new cases during a specified period of time. Which is what the "n"is meant to give here. Another definition, which is not used here, is the number of new cases per specified number of people per unit time. So something like 5 cases per 50 workers. That would be a valid challenge and a nuance ignored by the question-makers.
However, I don't think anybody subscribes to your definition of incidence as being frequency of occurrence of some event in an arbitrarily-defined subset of the population in some unit time. This is because that subset cannot be easily defined and when defined, is done arbitrarily. What if you have n(gender) = 10 and 3 of those were reported by men? Let's say there are 50 women and 50 men in the workplace. What is the incidence of discrimination by gender in that case? One could say that the incidence of discrimination by gender in women is 7 and in men is 3, but what are the important sets here? 7 in 50 women and 3 in 50 men? 10 in 100 workers? Usually people just go by the latter because it's a better description of the population of interest, i.e. all workers.