P software has coding line 5% more than N, N software has coding line 5/2 more than M. M software has 108 lines of coding. find P lines.  Choose the correct choice:
A) 106	B) 107	C) 397	D) 109	E) 110
M s/w has 108 line of code   N s/w has = 108+108*5/2= 
<gadget id="calculator">108+108*5/2</gadget>
<output>378</output>
378 line of code   P s/w 5% more N' code 378+18.9= 
<gadget id="calculator">378+18.9</gadget>
<output>396.9</output>
396.9   or   397 line of code   ANSWER:397
<result>C</result>
P software has coding line 5% more than N, N software has coding line 5/2 more than M. M software has 108 lines of coding. find P lines.