Correct Answer - Option 1 : 26%

**Given:**

A's salary is 35% more than B's salary

**Formula Used:**

% = (A – B)/A × 100

**Calculation:**

Let the B's salary be 100

Then, The salary of A = 100 × (135/100) = 135

Now, percent B's salary less than A's salary = ((135 – 100)/135) × 100

⇒ (35/135) × 100 = 25.92 ≈ 26%

**By 26% B's salary less than A's salary.**