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Selling Price (SP) = Rs 264, Loss = 4%
When there is a loss of 4%, it means: SP = 96% of CP
So, 264 = 96/100 × CP
CP = (264/96) × 100 = 275
Now we want a 12% gain, so: New SP = CP + 12% of CP
= 275 + (12/100) × 275 = 275 + 33 = 308
14. A) Tantamount B) Natural C) Serious D) Equal
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