Mahesh marks an article 15% above the cost price of Rs. 540. What must be his discount percentage if he sells it at Rs. 457?	Choose the correct choice from the following choices.
A) 26.4 %
B) 21 %
C) 20 %
D) 19 %
E) none of these

Rationale: "cp = rs . 540 , mp = 540 + 15 % of 540 = rs . 621 sp = rs . 457 , discount = 621 - 457 = 164 discount % = 164 / 621 * 100 = 26.4 % answer : a"
Answer: A