40% of [100 – 20% of 300] is equal to:
(a) 20
(b) 16
(c) 140
(d) 64
Explanation: 40% of [100 – 20% of 300]
= 40% × [100 – (20/100×300)]
= 40% × [100 – 60]
= 40/100 × 40
= 16
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