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Answer : B

A B C D
14% 19% 28% 38% 100%
1,000 25,000 25,000 9,000 60,000
(5,429) (10,857) (10,857) (14,476)
(4,429) 17,726 14,143 (5,476)
(3,962) (5,943) (9,905)
13,800 8,200 22,000

*Round off to 2 decimal points

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