If a man lost 4% by selling oranges at the rate of 60 a rupee at how many a rupee must he sell them to gain 44%?  Choose the correct choice.
A) 11 B) 28 C) 39 D) 40 E) 43

Rationale: "96 % - - - - 60 144 % - - - - ? 96 / 144 * 60 = 40 answer : d"
Answer: D