31% of 517 is 204..
To obtain the 31% of 517 we have to multiply 517 by the percentage in decimal form (divided by 100)
517 x (31/100)=
517 x 0.31 = 160.27
So, 31% of 517 is 160.27, not 204.
now, the options:
No, because his calculation should be 30% of 520. (520 x(30/100)= 156)
No, because his calculation should be 40% of 520. (520 x (40/100)= 208)
Yes, because his calculation should be 30% of 510. (510 x (30/100)= 153)
Yes, because his calculation should be 40% of 510​ (510 x (40/100) = 204)
Option D is the correct one.