Correct Answer - Option 3 : 23.1%

**Given:**

Salary of A is 30% more than salary of B.

**Calculations:**

Let the salary of B be 100x.

Salary of A = 100x + 100x × 30%

⇒ 130x

Percentage Difference = {(130x - 100x)/130x} × 100

⇒ (30x/130x) × 100

⇒ 23.07% ≈ 23.1%

**∴ B's salary is 23.1% less than that of A**