Two numbers are respectively 61% and 35% less than a third number. The first number is what percentage of the second number?

Correct option is D

Given:
Two numbers are respectively 61% and 35% less than a third number.
Solution:
Let the third number be 100.
So, the first number = 100- $$\frac{61}{100}$$​×100=100-61=39
Second number = 100- $$\frac{35}{100}$$​×100=100-35=65
So, First number is what percentage of second number = $$\frac{39}{65}$$​×100=60%