First test: 24/60 = 0.4 = 40%
Second test: 28/40 = 0.7 = 70%
So you could say 30% improvement, but if the way it’s worded makes me wonder if they want to know what percentage of 40 is 70.
0.4x = 0.7
0.7/0.4 = x
x = 1.75 = 175%
Which one sounds more like what you’re learning in class right now? That’s the answer I would go with.