A shopkeeper marks his goods at $40 \%$ above their cost price. He is able to sell $\frac{3}{4}$ th of his goods at this price, and the remaining at $40 \%$ discount. Assuming that the shopkeeper is able to sell the goods he buys, find his loss or gain as $\%$ of the whole transaction.

  • A

    $20 \%$ loss

  • B

    $23 \%$ loss

  • C

    $26 \%$ gain

  • D

    $30 \%$ gain

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