Task: Question Answering
Input (English): Problem: a pharmaceutical company received $ 3 million in royalties on the first $ 20 million in sales of and then $ 9 million in royalties on the next $ 102 million in sales . by approximately what percentage did the ratio of royalties to sales decrease from the first $ 20 million in sales to the next $ 102 million in sales ? 
Options: a ) 8 % , b ) 15 % , c ) 40 % , d ) 52 % , e ) 56 %
Output (English): c