A batsman makes a score of 88 runs in the 17th inning and thus increases his averages by 3.Find his average after 17th inning?  Choose the correct answer:
A) 19 B) 29 C) 40 D) 49 E) 59

Rationale: "let the average after 17 th inning = x then average after 16 th inning = ( x - 3 ) therefore 16 ( x - 3 ) + 88 = 17 x therefore x = 40 answer : c"
Answer: C