Correct option is D
Formula Used:
Savings = Income - Expenditure
Solution:
| Month | Salary | Expenditure | Savings = (Salary - Expenditure) | Saving : Income |
| January | 40,000 | 28,000 | 12,000 | 3 : 10 = 0.3 |
| Feb | 35,000 | 30,000 | 5,000 | 1 : 7 ≈ 0.14 |
| March | 37,000 | 30,000 | 7,000 | 7 : 37 ≈ 0.19 |
| April | 42,000 | 32,000 | 10,000 | 5 : 21 ≈ 0.24 |
| May | 45,000 | 31,000 | 14,000 | 14 : 45 ≈ 0.31 |
The ratio of saving to income is maximum in May month.





