Bruce has 20 more legos than Kent who has 40 so Bruce has 20+40 = <<20+40=60>>60 legos
Simon has 20% more legos than Bruce who has 60 legos so that's .20*60 = <<20*.01*60=12>>12 more legos
20% more is 12 legos and Bruce has 60 so Simon has 12+60 = 72 legos
#### 72