Short Trick: Let C be 100x Then B will be 75x and A will be 120% of 75x ∴ A = 90x Option 1 is correct Detailed Solution: Let the value of C be x ⇒ B = 3x/4 ⇒ A = [3x/4] × 120% = 9x/10 ⇒ A/C = 9/10 ⇒ A/C = 0.9 ⇒ A = 0.9C ∴ Required relation is A = 0.9C.