Correct option is A
GIVEN:
the cost price of 20 items = ₹20 And,
the selling price of 25 items = ₹20
FORMULA:
Loss % = (Loss/Cost Price) × 100
the selling price of 1 item = ₹20/25 = ₹0.80
Now, Loss per item = Cost Price - Selling Price = ₹1 - ₹0.80 = ₹0.20
= (0.20/1) × 100
= 20%