Each switch can only be in 2 possible positions, up or down. So all possible states:
$$ \begin{matrix} Upstairs & Downstairs & Light On \\\ Up & Up & \\\ Up & Down & True \\\ Down & Up & \\\ Down & Down & \end{matrix} $$
Notice that the light is on if the switches are in different positions. If you "toggle" one of the lights from Up/Down to, say, Up/Up, that will turn the light off. Toggle like this until you have your complete table, and the rest of the answers will come directly from that table.
(This is basically just an exclusive-or)