Two numbers are respectively 19% and 40% more than a third number. The percentage that is first of the second is?  Choose the correct choice from the following options
A) 15 %	B) 20 %	C) 25 %	D) 30 %	E) 35 %

Rationale: i ii iii 119 140 100 140 - - - - - - - - - - 119 100 - - - - - - - - - - - ? = > 15 % answer : a
Answer: A