Given a math problem with context and a question and 5 answer choices, the task is to provide the correct answer choice based on the problem. You must choose one of the given answer choices by letter: a, b, c, d, or e; anything else is invalid.

Problem: farm tax is levied on the 45 % of the cultivated land. the tax department collected total $ 3840 through the farm tax from the village of mr. willam. mr. willam paid only $ 480 as farm tax. the percentage of total land of mr. willam over the total taxable land of the village is :
Options: a. 15 %, b. 25 %, c. 15.125 %, d. 27.78 %, e. none
d

Problem: the speed of the boat in still water in 12 kmph. it can travel downstream through 54 kms in 3 hrs. in what time would it cover the same distance upstream ?
Options: a. 8 hours, b. 6 hours, c. 4 hours, d. 5 hours, e. 9 hours
e

Problem: a person purchases 90 clocks and sells 40 clocks at a gain of 10 % and 50 clocks at a gain of 20 %. if he sold all of them at a uniform profit of 15 %, then he would have got rs. 40 less. the cost price of each clock is: ?
Options: a. 40, b. 60, c. 80, d. 67, e. 30

c