The marked price of an article is 40% above its cost price. If its selling price is 73 % of the marked price, then the

The marked price of an article is 40% above its cost price. If its selling price is 73½ % of the marked price, then the profit percentage is:

(A) 2.4%

(B) 2.9%

(C) 3.1%

(D) 2.7%