There are 8 holes in total in this shirt

 Standard openings (4): The neck hole, the bottom waist opening, and the two sleeve openings.

 Torn holes (4): There are 2 visible torn holes in the front of the shirt. Because you can see completely through the shirt to the background (rather than seeing the inside back fabric), those torn holes go through both the front and the back of the shirt (2 front + 2 back = 4 torn holes total).

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