Selling an kite for Rs. 30, a shop keeper gains 40%. During a clearance sale, the shopkeeper allows a discount of 10% on the marked price. His gain percent during the sale is?	Choose the correct choice from the following answers:
A) 8 %	B) 10 %	C) 11 %	D) 15 %	E) 26 %

Rationale: "explanation : marked price = rs . 30 c . p . = 100 / 140 * 30 = rs . 21.42 sale price = 90 % of rs . 30 = rs . 27 required gain % = 5.57 / 21.42 * 100 = 26 % . answer : e"
Answer: E