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Two numbers are respectively 20% and 25% more than a third number. The percentage that is first of the second is_________?

Two numbers are respectively 20% and 25% more than a third number. The percentage that is first of the second is_________?

A. 80%
B. 85%
C. 96%
D. 125%
I II III
120 125 100
125———-120
100———–? => 96%