120 is what percent of 40 ?  Choose the correct choice from the following answers:
A) 5 %	B) 20 %	C) 50 %	D) 300 %	E) 500 %

Rationale: "40 * x = 120 - - > x = 3 - - > 3 expressed as percent is 300 % . answer : d ."
Answer: D