14. Roger uses his pocket money to buy a movie ticket and a bottle of soda every week. Last week, Roger's pocket money was $A$, the price of the movie ticket was $20 \%$ of the difference between his pocket money and the price of the soda, and the price of the soda was $5 \%$ of the difference between his pocket money and the price of the movie ticket. Then the cost of the movie ticket and the soda as a percentage of his pocket money is ( ).
(A) $9 \%$
(B) $19 \%$
(C) $22 \%$
(D) $23 \%$
(E) $25 \%$
14. D.

Let the movie ticket price be $x$, and the soda price be $y$.
According to the problem, we have
$$
\begin{array}{l}
\left\{\begin{array}{l}
5 x=A-y, \\
20 y=A-x
\end{array} \Rightarrow x=\frac{19}{99} A, y=\frac{4}{99} A\right. \\
\Rightarrow \frac{x+y}{A} \times 100 \% \approx 23 \% .
\end{array}
$$