If A's salary is 30% more than B's then how much per cent

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If A's salary is 30% more than B's then how much per cent is B's salary less than A's ?

1. 30%
2. 25%
3. 23¹/₁₃
4. 33¹/₃

Correct Option: C

B's salary is less than A's by (30 x 100)/130 % = 23¹/₁₃%