Let $\mathbf{F}$ be the collection of subsets of $\mathbb{R}$ and let $\tau$ be usual topology
Suppose that, $A\subseteq\mathbb{R}$ be open or closed with respect to $\tau$
How to prove that, $\mathbf{F}=\left\{ A\subseteq \mathbb{R}:A\,\,is\,\,open\,\,or\,\,closed\,\,\,w.r.t\,\,\tau \right\}$ is not a $\sigma$- algebra over $\mathbb{R}$
I start to think first to prove the singleton $x$ is not in $\mathbb{F}$ but this will leads me to show that also $\mathbb{Q}\not\in\mathbb{F}$
Singletons (being closed sets) lie in $\textbf{F}$, but $\Bbb{Q}$ (which is a countable union of singletons) does not lie in $\textbf{F}$, because the rationals are neither an open set nor a closed set.
Hence, the set $\textbf{F}$ is not closed under taking countable unions, hence not a $\sigma$-algebra.