If a man lost 4% by selling oranges at the rate of 60 a rupee at how many a rupee must he sell them to gain 44%?  Choose the correct option
A) 11 B) 28 C) 39 D) 40 E) 43
96% ---- 60   144% ---- ?     96/144 * 60= 
<gadget id="calculator">  96/144 * 60</gadget>
<output>40</output>
40   Answer: 40
<result>D</result>
If a man lost 4% by selling oranges at the rate of 60 a rupee at how many a rupee must he sell them to gain 44%?