$\frac{1}{4}$ of 100 is equal to
(A) $20 \%$ of 200
(B) $10 \%$ of 250
(C) $15 \%$ of 100
(D) $25 \%$ of 50
(E) $5 \%$ of 300
The value of $\frac{1}{4}$ of 100 is $\frac{1}{4} \times 100=25$.

We evaluate each of the five given possibilities:

(A): $20 \%$ of 200 is $0.2(200)=40$

(B): $10 \%$ of 250 is $0.1(250)=25$

(C): $15 \%$ of 100 is 15

(D): $25 \%$ of 50 is $0.25(50)=12.5$

(E): $5 \%$ of 300 is $0.05(300)=15$

Therefore, the correct answer is (B).

(Note that we did not have to evaluate (C), (D) and (E) after seeing that (B) was correct.)

ANSWER: (B)