Correct option is A
Given
Initial Profit = 16 %
New CP = 90% of original CP
New SP = Original SP - 14
New Profit = 25%
Solution
Let Original CP = 100x
Original SP = 116x
New CP = 90x
New SP (with 25% profit) = 90x 1.25 = 112.5x
Difference in SP = 116x - 112.5x = 3.5x
Given Difference = Rs. 14
3.5x = 14
x = 4
Original CP = 100x = 400
Final Answer
So the correct answer is (a)