Mary's income is 70 percent more than Tim's income, and Tim's income is 40 percent less than Juan's income. What percent of Juan's income is Mary's income? Choose one.
A) 124 %
B) 102 %
C) 96 %
D) 80 %
E) 64 %

Rationale: juan ' s income = 100 ( assume ) ; tim ' s income = 60 ( 40 percent less than juan ' s income ) ; mary ' s income = 102 ( 70 percent more than tim ' s income ) . thus , mary ' s income ( 102 ) is 102 % of juan ' s income ( 100 ) . answer : b .
Answer: B