The actual marked price of Rs 53500 is irrelevant here, since the ultimate goal is to find the gain percentage and not the actual gain.
To simplify the calculations, it can be assumed that marked price is Rs 100
So the cost price (CP) for Neha will be (4/5) of 100, ie 80
And the selling price (SP) will be 6% more than 100, ie 106
Now Gain = SP - CP = 106 - 80 = 26
Thus Gain Percentage = (Gain / CP) * 100 = (26 / 80) * 100 = (26 / 4) * 5 = 13 / 2 * 5 = 65 / 2 = 32.5
Hence, [C]