Concept:A percentage comparison can be converted into a simple equation.Explanation:Let the required number be x.Given: 20% of x=30% of 40.So, 10020​x=10030​×40.Simplify the right side: 10030​×40=12.Then, 10020​x=12.Multiply both sides by 5: x=12×5=60.Answer:The required number is 60.Correct option: C.