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%gain = 25

Sp = 35 × 7500 = 262500

Cp = ?

Profit = Sp - Cp

%gain = SP - Cp /Cp

25/100 = 262500 - Cp/Cp

25Cp = 26250000 - 100Cp

125Cp = 26250000

Cp = 210000

Therefore

Profit = 262500 - 210000

Profit = 52500

Hence 52500 should be the answer and not 26250