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Let the cost price = ₹100. Marked price = ₹100 + 40% of ₹100 = ₹140. Selling price = ₹140 - 20% of ₹140 = ₹140 - ₹28 = ₹112. Profit = ₹112 - ₹100 = ₹12. Profit percentage = (Profit / Cost Price) × 100 = (12 / 100) × 100 = 12%. Correct Option: d
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