Two numbers are, respectively. 28% and 25% less than a third number. What percent is the first number of the second number?

Correct option is D

Suppose that the three numbers are x, y and z respectively
Here, x is 28% less than z. Thus,
=> x = (100 − 28)% of z
=> x = $$\frac{72}{100}$$​×z = 0.72z
Also, y is 25% less than z. Thus,
=> y = (100 − 25)% of z
=> y = $$\frac{75}{100}$$​ × z = 0.75z
So, the percent first number of the second number,

P% = $$\frac{x}{y}$$​×100%

P% = $$\frac{0.72z}{0.75z}$$​×100% 

P% = 0.96×100%
P% = 96%
Thus, 96% is the first number of the second number.