Answer:
30 million.
Explanation:
Let x be the number of accountants who e-filed income tax returns in 2003.
We have been given that in 2004, 34.2 million accountants e-filed income tax returns. That was 114% of the number who e-filed in 2003.
We can represent our given information in an equation as:




Since the number is given in millions, therefore, 30 million accountants e-filed income tax returns in 2003.