Mahesh marks an article 15% above the cost price of Rs. 540. What must be his discount percentage if he sells it at Rs. 459?	Choose the correct choice from the following options: A) 18 % B) 21 % C) 20 % D) 26.1 % E) none of these

Rationale: "cp = rs . 540 , mp = 540 + 15 % of 540 = rs . 621 sp = rs . 459 , discount = 621 - 459 = 162 discount % = 162 / 621 * 100 = 26.1 % answer : d"
Answer: D