(b) 25
M.P. = Rs 300, Discount = 12%
\(\therefore\) S.P. = Rs 300 – 12% of Rs 300 = Rs 300 – Rs 36 = Rs 264
Gain = 10%
\(\therefore\) C.P.= Rs \(\big(\frac{264\times100}{110}\big)\) = Rs 240
Had there been no discount, S.P. would have been Rs 300
\(\therefore\) Profit% = \(\frac{(300-240)}{240}\)x 100 = \(\frac{60}{240}\) x 100 = 25%