I'm not sure, but I think this is a homework question in Maurice Bach's book.  In older versions of Unix, there was no mkdir(2) system call.  You had to mknod() (one link) and then make 2 additional links: one from "." to the new node (the second link), and then link ".." to the parent node (changing the parent's link count).  Hence, 2 links per initial directory.  I can't be sure about the exact book ("The Design of the UNIX Operating System"?), but that's why directories on Unix-like file systems have at least 2 links.  It's also why they added the mkdir() system call;  the earlier 3-step process was tedious and error prone.