If a man lost 4% by selling oranges at the rate of 72 a rupee at how many a rupee must he sell them to gain 44%? Select:  A) 41  B) 48  C) 49  D) 44  E) 43

Rationale: "96 % - - - - 72 144 % - - - - ? 96 / 144 * 72 = 48 answer : b"
Answer: B